We have previously blogged about the decision of the Tax Court of Canada in David, R. et al. v. the Queen (TCC) (here, here and here). In the previous decision of Canada v. Castro, 2015 FCA 225, the Minister appealed the decision in David v. The Queen by asserting that the Tax Court of Canada erred in law.
The appeal by the Minister was allowed on the sole ground that the absence of the correct cash amount of the donation on the charitable receipts failed to meet the requirements of subsection 118.1(2) of the Act and subparagraph 3501(1)(h)(i) of the Regulations. Then on October 26, 2015, Castro filed an application for leave to appeal with the Supreme Court of Canada but the Supreme Court dismissed this application with costs.
Here is a copy of this decision.
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.