Canada Case Law

Osborne v. The King

Court

Tax Court of Canada

The appeal is dismissed because the tendered charitable donation receipts were deficient and non‑compliant with Regulations 3500/3501 so no deductions are allowable, there is no evidence of donative intent as funds were delivered to the preparer and not to charities, and the appellant was grossly negligent/willfully blind in failing to inquire or review his return, justifying penalties under s.163(2).

Source excerpt

• Charitable donation receipts
• Donative intent
• Subsection 163(2) penalties
• Willful blindness/gross negligence

Read case analysis

Benitah v. The Queen

Court

Tax Court of Canada

Because the Crown called the appellant as its witness and elicited an unequivocal denial that he received any funds back but did not impeach that testimony, the Crown could not rely on contrary inferences; the Minister failed to discharge the onus to prove misrepresentation or gross negligence needed to justify reopening statute-barred reassessments, therefore the reassessments for 1994, 1995 and 1996 must be vacated and prior assessments restored.

Source excerpt

• Reassessment
• Charitable donation receipts
• Misrepresentation
• Penalties under s.163(2)
• Statute-barred reassessment
• Assessment procedure

Read case analysis

Jones v. T. Eaton Co. Ltd.

Court

Supreme Court of Canada

Le tribunal a conclu qu’un legs destiné aux membres « needy or deserving » du Timothy Eaton Quarter Century Club était un legs charitable valide de secours aux pauvres.

• Charitable trust
• Relief of poverty
• Interpretation of wills
• Public benefit requirement
• Class certainty
• Charitable-trust

Read case analysis

Blais v. Touchet

Court

Supreme Court of Canada

The Supreme Court of Canada held that a bequest to a bishop for works aiding French Canadians in the diocese remained charitable and allowed the appeal.

• Charitable trust
• Gift to office
• Construction of will
• Language interpretation
• Classification of beneficiary purposes
• Charitable-trust

Read case analysis

Halifax School for the Blind v. Chipman / In re estate of Thomas E. Kelly, deceased

Court

Supreme Court of Canada

The Supreme Court of Canada held that a charity receiving income from testamentary trusts could not demand the capital, because the will showed an intention to keep the funds invested.

• Construction of will
• Entitlement to corpus vs income
• Rule in saunders v. vautier
• Perpetuity and charitable trusts
• Cy-près doctrine
• Construction-of-will

Read case analysis