The appellant appealed three reassessments denying claimed charitable donations to a church where he was the religious leader.
The appellant provided donation receipts signed by himself but no corroborating bank or church records, arguing they were unavailable due to the passage of time.
The Tax Court of Canada dismissed the appeal, finding that the appellant failed to comply with subsection 230(6) of the Income Tax Act, which requires taxpayers to retain supporting books and records until an appeal is concluded.
