Gift

Summary Policy

Date
October 25, 2002 (Revised November 23, 2005)

Reference number
CSP-G01

Key words

Gift

Policy statement

At law, a gift is a voluntary transfer of property without consideration.

References

• Summary Policy CSP-V01, Voluntary Transfer
• Policy Commentary CPC-008, Union Dues - Payment to a Registered Charity
• Policy Commentary CPC-009, Official Donation Receipts by a Newly Registered Charity
• Policy Commentary CPC-010, Issuing a Receipt in a Name Other than the Donor's
• Policy Commentary CPC-012, Out-of-Pocket Expenses
• Policy Commentary CPC-017, Gifts of Services
• Policy Commentary CPC-018, Gifts Out of Inventory
• Policy Commentary CPC-019, Payment for Participation in a Youth Band or Choir
• Pamphlet P113, Gifts and Income Tax
• Interpretation Bulletin IT-297, Gifts in Kind to Charity and Others
• Registered Charities Newsletter, Issue No. 18
• Registered Charities Newsletter, Issue No. 22
• Registered Charities Newsletter, Issue No. 23

Date modified:

2008-08-26