The appellant appealed a reassessment denying a charitable tax credit claimed for the 2007 taxation year based on his wife's participation in the Canadian Humanitarian Trust (CHT) program.
The Minister disallowed the claim on the basis that the participant paid a fee to obtain a financial benefit and lacked the requisite donative intent.
The Tax Court of Canada dismissed the appeal, finding that the appellant failed to provide evidence to dispute the Minister's conclusions regarding the validity of the gifts under the CHT program.
