Summary Policy CSP-S03, Services
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Services
Summary Policy
Date
October 25, 2002
Reference number
CSP-S03
Key words
Services
Policy statement
At law, a gift is a voluntary transfer of property without consideration. Contributions of services (that is, time, skills, effort) are not property. Therefore, they do not qualify as gifts for purposes of issuing official donation receipts.
References
- Guidance CG-010, Qualified Donees
- Policy Commentary CPC-014, Funding Qualified Donees
- Policy Commentary CPC-017, Gifts of Services
- Slobodrian v. Canada (Minister of National Revenue), 2003-09-26.
- Date modified:
- 2011-08-18