French v. Canada, 2016 FCA 64 -- summary under Total Charitable Gifts
Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable GiftsParliament may have intended what constitutes a gift outside Quebec to be partly informed by the Civil Code
In his 2000 to 2002 taxation years, the taxpayer made gifts to a registered charity that were funded from personal funds and from loans tied to...
Words and Phrases
gift| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 | Parliament may have intended what constitutes a gift outside Quebec to be partly informed by the Civil Code | 173 |