Erin Wolfe

The Crown brought a motion to quash the appellant's appeals for the 2013 to 2016 and 2020 taxation years, and to strike parts of the notices of appeal for the 2017 to 2019 taxation years.

The Tax Court of Canada granted the motion, quashing the appeals for 2013-2016 because no valid objections were pending or possible, and quashing the 2020 appeal because it was from a nil assessment.

The Court also struck numerous irrelevant paragraphs from the 2017-2019 notices of appeal, granting the appellant leave to amend to plead material facts regarding business expenses, losses, and allowable business investment losses.

The Appellants participated in the Global Learning Gifting Initiative (GLGI) program and claimed charitable donation tax credits for both cash contributions and educational courseware licenses.

The Minister reassessed to deny the credits.

The Appellants conceded the gift-in-kind receipts were invalid but appealed to claim the cash contributions.

The Tax Court of Canada dismissed the appeals, finding that the GLGI program was a single interconnected arrangement designed to enrich participants.

The Court held that the Appellants lacked donative intent when making the cash contributions, and that subsections 248(30) to (32) of the Income Tax Act do not displace the common law requirement for donative intent.