不列颠哥伦比亚妇女在向被归类为税收庇护计划的慈善机构捐赠后拒绝给予税收减免。 BC woman denied tax relief after donating to charity classified as a tax shelter scheme.

不列颠哥伦比亚省一名妇女Laila McMillan在2005年向一家慈善机构捐赠了11 340美元,后来被归类为避税计划,此后被拒绝给予减税。 A British Columbia woman, Laila McMillan, has been denied tax relief after donating $11,340 to a charity in 2005, which was later classified as a tax shelter scheme. 加拿大税务局(CRA)在2015年重新评估了她的税收,发现她欠13 551.01美元。 The Canada Revenue Agency (CRA) reassessed her taxes in 2015, finding she owed $13,551.01. 尽管多次提出上诉,包括向税务法院和联邦上诉法院提出上诉,但McMillan提出的免除积累利息的请求仍被驳回,法官裁定CRA的决定“合理和公平”。 Despite multiple appeals, including to the Tax Court and the Federal Court of Appeal, McMillan's requests for relief from accumulating interest were denied, with the judge ruling that the CRA's decision was "reasonably and fairly" made.