•Oloya v. R
2011 TCC 308
•Appeal by a taxpayer from reassessments in respect of donation receipts that he and his wife claimed to charity of which he was the founder
•Taxpayer found to operate charity with best of intentions but insufficient attention was paid to the form and content of donation receipts issued to donors
•Numerous tax
credits were improperly claimed
•Claimed charitable receipts for gifts of services – impermissible as a gift must be a transfer of property and a supply of services not a transfer of property
•Gifts and receipts not properly documented, resulting in disallowance of claim for charitable credits
•Highlights importance of knowing and following charitable receipting rules