Regulation 3501 - Contents of Receipts

The taxpayers received charitable receipts for 10 times the amount of contributions, paid in cash, made by them to a registered charity. Woods J had allowed charitable credits for the amount of the cash donations made (see summary sub nom David).

After finding that the inflated receipt was not - in itself - a benefit that would vitiate a gift (see summary under s. 118.1(1) - total charitable gifts), Scott JA allowed the Minister's appeal on the basis that the receipts did not comply with Reg. 3501(1)(h) as they did not show the amount of the cash gifts and that Reg. 3501(6)(b) applied, which deems a receipt to be spoiled if it incorrectly records the amount of the cash gifts.

Jurisprudence (e.g. Mitchell) that "allowed for some flexibility on the basis that all the information was, in any event, readily available to the Minister" (para. 76) was not applicable, as such information was not so available here and Reg. 3501(6) unambiguously and specifically requires that a receipt accurately record the cash donation (paras. 78-80).