Principal Issues: 1. Whether the definition of “total charitable gifts” in subsection 118.1(1) of the Act permits a Donor's spouse or common-law partner to include a portion of the eligible amount of a gift made by the Donor prior to the time that the individuals became spouses or common-law partners, in calculating the spouse or common-law partner's donation tax credits during tax years that are within the five year carryforward period for charitable gifts, and after the time that the individuals became spouses or common-law partners. 2. Whether, in 2024, the Donor's spouse or common-law partner, can request to have her tax returns reassessed for the 2019 through 2022 tax years to reflect the unclaimed portion of the eligible amount of the Donor’s gift for purposes of claims for the donation tax credit.
Position: 1. Generally, yes. 2. Maybe.
Reasons: 1. The reference to "the individual's spouse or common-law partner" in the definition of total charitable gifts in subsection 118.1(1) refers to the relationship between the donor who made the gift and their spouse or common-law partner in the tax year in which the donation tax credit is being claimed. 2. The Minister may reassess the tax payable under Part I by a taxpayer within the normal reassessment period under subsection 152(4) and may, in limited circumstances, reassess beyond the normal reassessment period under subsection 152(4.2).
