Holst v. The Queen, 2014 TCC 104 -another Tax Court of Canada case on false receipting

April 10, 2014 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: News, What's New from the Charities Directorate of CRA, Canadian Charity Law, Ethics and Canadian Charities, Avoiding 'Charity' Scams

In the Holst case the Honourable Justice Judith Woods rejected certain taxpayers alleged donations to a church.  She noted:

"[9]            I accept that Mr. Holst and Ms. Hillier attended church services at Israelite and Celestial and that some donations were made. However, the appeals must be dismissed because the appellants did not provide adequate evidence of the amounts that were donated.

[10]        Mr. Holst argued that it would be unfair to penalize he and Ms. Hillier for the illegal conduct of others. It is unfortunate if the appellants put their trust in these churches, but I would note that it appears that they claimed significantly more as donations in their income tax returns than they actually made. Taxpayers must ensure that their income tax returns are accurate, and the appellants bear responsibility for failing to do so in this case."

Here is a link to the case:


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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.

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