Adoption

Summary Policy

Date
September 3, 2003

Reference number
CSP-A17

Key words

Adoption

Policy statement

The courts have held that a payment to a registered charity to cover a child's adoption fees does not qualify as a gift.

References

• Summary Policy CSP-G01, Gift
• Beaudry v. The Queen, 1998 [1] CTC 2042.
• Dupriez v. The Queen, 1998/06/02 (TCC) Docket : 97-2159(IT)I.
• Jubenville v. The Queen, 2002 [4] CTC 2058.

Date modified:

2013-04-19