Canada v. Castro, 2015 DTC 5113 [at at 6266], 2015 FCA 225, rev'g sub nom. David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117 -- summary under Total Charitable Gifts

By services, 28 November, 2015

The taxpayers received charitable receipts for 10 times the amount of contributions, paid in cash, made by them to a registered charity. Woods J had allowed charitable credits for the amount of the cash donations made (see summary sub nom David).

Before allowing the Minister's appeal on the basis that the receipts were not in prescribed form (see summary under s. 118.1(2)), Scott JA dismissed the Minister's alternative argument that the inflated charitable receipt was itself a benefit that could vitiate a charitable gift. He stated (at para. 47):

...[T]he respondents were not involved in a leveraged charitable donation scheme in which their cash donations were connected to pretence documents as in Berg or a kickback of part of the donation as in Webb. ...

The trial judge was reasonable in refusing, on procedural grounds, to consider the Minister's position that the taxpayers lacked donative intent (paras. 37-39).

Note
rev'g on other grounds sub nom. David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117
Topics and taglines
Topic
Income Tax Act - s. 118.1(1) - Total Charitable Gifts
Tagline
inflated charitable receipt not a "benefit" vitiating a gift (donative intent issue not properly raised)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333552
Extra import data
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