BETWEEN:
and
____________________________________________________________________
Appeal heard on October 25, 2011, at Toronto, Ontario
Before: The Honourable Justice G. A. Sheridan
Appearances:
____________________________________________________________________
JUDGMENT
In accordance with the attached Reasons for Judgment, the appeal from the reassessment under the Income Tax Act of the Appellant’s 2005 taxation year is dismissed.
Signed at Ottawa, Canada, this 7th day of December 2011.
BETWEEN:
WESLEY CLARKE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
[1] The Appellant, Wesley Clarke, is appealing the reassessment of the Minister of National Revenue of his 2005 taxation year. In 2005, the Appellant reported having made charitable donations in 2004 and 2005 of $17,741 to an organization he called “Pan-African”.
[2] The Appellant represented himself and was the only witness to testify on his behalf. He was vague in his answers on cross-examination and often could not remember pertinent details.
[3] The Appellant said he gave various amounts of cash totaling $17,741 to his tax preparer, a business operating under the name Payless Tax, to donate on his behalf. He had also donated used furniture and other household goods. These were either picked up by the charity or delivered by the Appellant to a designated depot whose address he could not remember. Each time he made a donation of cash or goods he received a receipt; however, as of the date of the hearing, the Appellant admitted he no longer had them in his possession. He said he had tried to get copies from Payless Tax but by that time, it was out of business.
[4] Called to testify for the Respondent was Tracey Cooper, a Litigation Officer with the Canada Revenue Agency. Ms. Cooper had reviewed the Appellant’s tax records in respect of the 2005 charitable donation under appeal. I accept her evidence that in 2005 there was a charity registered with the Canada Revenue Agency under the name “PanAfrican Canadian Multicultural Centre” and that its registration was subsequently “revoked for cause” on September 15, 2007.
[5] As explained to the Appellant at the hearing, quite apart from any inconsistencies or gaps in his testimony as to whether he made a “gift” to the PanAfrican Canadian Multicultural Centre, the first obstacle to his claim for a charitable donation in 2005 was his lack of an “official receipt” as defined by subsection 118.1(2) of the Income Tax Act and section 3500 of the Income Tax Regulations. Without receipts, none of the information required under section 3501 of the Regulations is available to verify the legitimacy of the taxpayer’s claim. As the provision of an “official receipt” is fundamental to the establishment of the Appellant’s claim for a charitable donation deduction and he has no receipts of any kind, his appeal must be dismissed.
Signed at Ottawa, Canada, this 7th day of December 2011.
“G. A. Sheridan”
Sheridan J.
COURT FILE NO.: 2008-3313(IT)I
STYLE OF CAUSE: WESLEY CLARKE AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Toronto, Ontario
DATE OF HEARING: October 25, 2011
REASONS FOR JUDGMENT BY: The Honourable Justice G. A. Sheridan
DATE OF JUDGMENT: December 7, 2011
APPEARANCES:
|
For the Appellant: |
The Appellant himself |
|
Counsel for the Respondent: |
Roxanne Wong |
COUNSEL OF RECORD:
Firm:
For the Respondent: Myles J. Kirvan
Deputy Attorney General of Canada
Ottawa, Canada