IT226R ARCHIVED - Gift to a charity of a residual interest in real property or an equitable interest in a trust
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
IT226R ARCHIVED - Gift to a charity of a residual interest in real property or an equitable interest in a trust
We have archived this page and will not be updating it.
You can use it for research or reference.
We have archived this page and will not be updating it.
You can use it for research or reference.
This bulletin discusses the requirements that must be met for an inter vivos or testamentary donation of a residual interest in a real property or an equitable interest in a trust to qualify as a gift for purpose on income tax.
Ways to access the information
Read the publication
- Online format it226r-e.html
Page details
2025-08-26