Section 110.1

Subsection 110.1(1) - Deduction for gifts

Paragraph 110.1(1)(a) - Charitable gifts

Cases

Hudson Bay Mining and Smelting Co., Ltd. v. The Queen, 86 DTC 6244, [1986] 1 CTC 484 (FCTD), aff'd 89 DTC 5515 (FCA)

The sale by the taxpayer to the Manitoba Hydro-Electric Board of hydro facilities for what was agreed upon in the negotiations to be a net price...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) 83

Olympia Floor & Wall Tile (Quebec) Ltd. v. MNR, 70 DTC 6085 (FCTD)

Gifts which the taxpayer made to Jewish organizations in the Montreal area in amounts over $100 were accepted to have been made for the purpose of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose donations deductible as business expenses rather than as gifts 94

See Also

Fonds de solidarité des travailleurs du Québec (F.T.Q) v. The Queen, 2018 TCC 3, aff'd on s. 18(1)(a) grounds 2019 CAF 36

The appellant was the limited partner of a partnership (“SEC”) that had become insolvent during efforts to relaunch a paper mill close to the...

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Words and Phrases
gift
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose purpose of payment was to extricate from a regional economic-development obligation rather than to enhance business reputation 224
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts payment relieving of a correlative contractual obligation was not a gift 125

Emballages Starflex Inc. v. Agence du revenu du Québec, 2016 QCCA 1856

The taxpayer had claimed deductions for donations made to U.S. charities based on a Quebec provision which exempted income for Quebec purposes if...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose gifts to charities likely cannot be deducted as business expenses 229
Tax Topics - Statutory Interpretation - Specific v. General Provisions charitable gift rules a complete code 158

Pustina v. The Queen, 96 DTC 1594, [1996] 3 CTC 2542 (TCC)

Mogan TCJ. indicated that if a car dealer donated a new car to a local charity that issued a charitable receipt, the deemed proceeds to the dealer...

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Administrative Policy

18 November 2003 External T.I. 2003-0014695 - GRANT OF STOCK OPTIONS TO CHARITY

The grant of a stock option by a corporation would not appear to result in a reduction in the granting corporation's assets. This would preclude...

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29 January 1997 External T.I. 9634945 - DONATIONS TO NPO

General discussion of the circumstances in which a corporate donation to an Indian band council (which RC recognizes as a Canadian municipality...

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6 June 1994 External T.I. 9335905 - CORPORATE GIFT OF A LIFE INSURANCE POLICY

Where a corporation purchases a large whole life insurance policy in respect of one of its key employees and gifts the policy to a charity so that...

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9 July 1993 External T.I. 9306605 F - Whether Corporation Can Make Donation Rather Than Estate

Where a corporation makes a charitable donation in lieu of the estate holding its shares making such donation, the donation by the corporation may...

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IT-110R2 "Deductible Gifts and Official Donation Receipts"

Articles

Alan Steinfeld, Stephen Moverley, "When is a Gift Completed?", All England Legal Opinion, No. 10, July 2001.

Paragraph 110.1(1)(b) - Gifts to Her Majesty

Administrative Policy

ATR-63, 20 April 1995 "Donations to Agents of the Crown"

In the absence of a specific provision to this effect in an organization's enabling legislation, RC required an opinion from the Deputy Attorney...

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20 January 1995 External T.I. 9500415 - GIFTS TO CROWN AGENTS

Given that s. 53 of the College and Institute Act, R.S.B.C. 1979, c. 53 provided that an institution was for all its purposes an agent of the...

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16 December 1992 Income Tax Severed Letter 923559A F - Crown Gifts to Agent of Her Majesty

A gift to a foundation established under the University Foundation Act (Ontario) qualifies as a gift to an agent of the provincial Crown.

Paragraph 110.1(1)(d)

Administrative Policy

4 April 2016 Internal T.I. 2016-0625241I7 F - Application of section 207.31

Respecting a proposed disposition of ecologically sensitive land by a municipality without authorization of the Minister of the Environment, which...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 207.31 tax on sales of ecological lands applies even if no deduction was claimed 130

12 September 2008 External T.I. 2008-0275041E5 F - Don de bien écosensible

In rejecting a submission that any property donated as an ecological gift is, by virtue of having been donated, a capital property, CRA...

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Subparagraph 110.1(1)(d)(iii)

Cases

YELLOW POINT LODGE LTD. v. HER MAJESTY THE QUEEN, 2020 FCA 195

In 2008, the taxpayer (“Yellow Point”) donated a covenant on ecologically sensitive land to two qualified donees described in s....

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(11) requirement to assess where conditions met 334
Tax Topics - Statutory Interpretation - French and English Version "peut" (may) in French version accorded with a sense of the English version's "shall" 80

See Also

Yellow Point Lodge Ltd. v. The Queen, 2019 TCC 178, aff'd 2020 FCA 195

In 2008, the taxpayer (“Yellow Point”) donated a covenant on ecologically sensitive land to two qualified donees described in s....

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Subsection 110.1(15)

Administrative Policy

31 March 2017 External T.I. 2016-0630351E5 - Return of a gift

An individual gifted a whole life insurance policy to a charitable university foundation on condition that the funds be used in a specific...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(26) return of gift made 35 years ago 285
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Foundation gift potentially could be returned by charity pursuant to a condition subsequent 169

Subsection 110.1(6)

Administrative Policy

7 October 2019 Internal T.I. 2019-0801871I7 - Loanbacks

A private foundation makes interest-bearing loans to multiple corporations not dealing at arm’s length with each other. Within 60 months...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(16) each gift is reduced by the aggregate NAL loans 396