In the never-ending saga of charity gifting tax schemes, the TCC recently dismissed a number of appeals from over 100 taxpayers in Ayre, N. et al. v. The King 2025 TCC 41 relating to “donations” made about 15-17 years ago. There were 6 lead cases and 99 taxpayers who were bound by the result of the appeals.
The TCC notes:
After hearing fifteen days of evidence, receiving written submissions from the parties, and hearing one day of oral argument, I have concluded that the answer to the very first question is dispositive. None of the Lead Appellants made valid gifts of cash and pharmaceuticals as they lacked the requisite donative intent when they donated cash and pharmaceuticals through the RLG and MLF Programs in 2009, 2010, 2011, and 2012. …
Conclusion
[126] None of the Lead Appellants had the donative intent required to make a charitable gift for purposes of section 118.1 of the Income Tax Act. The
assessments and reassessments denying the charitable donation tax credits claimed by the Lead Appellants for their 2009, 2010, 2011, and 2012 taxation years are, therefore, correct. The appeals must be dismissed with costs.
Apparently the case is under appeal to the Federal Court of Appeal.