CRA considers that whether there is a gift is a question of contract interpretation?

When asked whether a sale of property in Quebec for consideration of one dollar could qualify as a gift for purposes of s. 69(1)(c), CRA stated that in the absence of sham, this was a function of the legal effect under Quebec law of the governing contract of acquisition.  This sounds different than the jurisprudence on what is a gift for donation credit purposes, which seems to focus on whether there has been a gratuitous transfer as a factual matter (see Burns, Slobodrian and Maréchaux), and as well the CRA policy that charities can issue full receipts at fund raising events where complimentary benefits do not exceed the lesser of 10% of the ticket price and $75 (ITTN No. 26), presumably irrespective of what the "donation contract" says or whether it's governed by Quebec law.

Neal  Armstrong.  Summary of 6 June 2013 T.I. 2013-0490711E5 F under s. 69(1)(c).