Tax Court holds no donation tax credit can be allowed without a charitable receipt

In Lapointe v. Canada (2014 TCC 356), the Tax Court of Canada indicated that it had every reason to believe that the taxpayer and her spouse actually incurred certain expenses for charitable purposes. Nonetheless, the court held that since no charitable receipt had been issued, no donation tax credit could be allowed. A copy of the court’s decision is available here.

Prepared by: E. Rebecca Potter

Becky Potter is a partner practicing in the firm’s Toronto office. Known for her strategic approach, honed advocacy skills, and breadth of tax knowledge, Becky Potter is a highly sought-after tax litigator. She has successfully represented her clients at every… more »

Share