Lara G. Friedlander

The appellant participated in a charitable donation program promoted by Global Learning Group Inc., claiming a tax credit for a purported donation of courseware licences.

The Minister reassessed the appellant, denying the credit.

The Tax Court of Canada dismissed the appeal, finding that the appellant did not own or possess the licences, lacked donative intent, and failed to establish a fair market value greater than nominal.

Furthermore, the donation receipt did not meet the mandatory statutory requirements.

The appellant, an Uber driver, appealed a GST/HST assessment for the 2015 and 2016 reporting periods.

The Tax Court found that the appellant was an independent contractor, not an employee of Uber.

The Court held that the Minister incorrectly applied the small supplier threshold for 2015, concluding the appellant was a small supplier in 2015 and January 2016, and thus not required to collect HST during that time.

However, the appellant was required to collect HST for the remainder of 2016.

The Court denied the appellant's claim for additional input tax credits because the expenses were either personal or lacked the prescribed supporting documentation.

The appeal was allowed in part.