Section 118.1

Table of Contents

Subsection 118.1(1) - Definitions

Right to Receive Production

Articles

R. Ashton, "Leasing: Recent Developments", 1997 Corporate Management Tax Conference Report, c. 11.

Total Charitable Gifts

Cases

French v. Canada, 2016 FCA 64

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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 165

Canada v. Castro, 2015 DTC 5113 [at 6266], 2015 FCA 225, rev'g sub nom. David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) inflated charitable receipt was invalid 171
Tax Topics - Income Tax Act - Section 248 - Subsection 248(32) inflated charitable receipt not an "advantage" 114
Tax Topics - Income Tax Regulations - Regulation 3501 inflated charitable receipt was invalid 171
Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 Regs read in context of enabling legislation 70
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 inflated charitable receipt not an "advantage" 114

Canada v. Berg, 2014 DTC 5028 [at 6664], 2014 FCA 25, rev'g infra

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Kossow v. Canada, 2014 DTC 5017 [at 6622], 2013 FCA 283

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Maréchaux v. Canada, 2010 DTC 5174 [at 7315], 2010 FCA 287, aff'g 2009 DTC 1379 [at 2095], 2009 TCC 587

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Slobodrian v. Canada (Minister of National Revenue), 2006 DTC 5625, 2005 FCA 336

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Canada v. Doubinin, 2005 DTC 5624, 2005 FCA 298

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Canada (Attorney General) v. Nash, 2005 DTC 5696, 2005 FCA 386

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other 117

Slobodrian v. Canada (Minister of National Revenue), 2003 DTC 5632, 2003 FCA 350

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Woolner v. Canada (Attorney General), 99 DTC 5722 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

The Queen v. Friedberg, 92 DTC 6031 (FCA), rev'd 93 DTC 5507, [1993] 4 S.C.R. 285

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Substance 111
Tax Topics - General Concepts - Tax Avoidance subjective intention does not alter transactions 150

The Queen v. Burns, 88 DTC 6101 (FCTD), aff'd 90 DTC 6335 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

The Queen v. McBurney, 85 DTC 5433, [1985] 2 CTC 214 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) 50

The Queen v. Zandstra, 74 DTC 6416, [1974] CTC 503 (FCTD)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 177 - Subparagraph 177(b)(iv) 156

See Also

Markou v. The Queen, 2018 TCC 66

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(30) donative intent no longer is required for split gifts 268

Murji v. The Queen, 2018 TCC 7 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 3501 - Subsection 3501(1) - Paragraph 3501(1)(h) the cash portion of a donation made to a charity was reduced by the fees paid by it to the tax shelter promoter 228
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(1) - Tax Shelter charitable gifting arrangements with high promised credits was a tax shelter 172

Cassan v. The Queen, 2017 TCC 174

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
donative intent
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(12) although borrowing by taxpayers had a term of 9.3 years, they had a reasonable expectation of refinancing with the promoter’s assistance 466
Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(7) - Paragraph 143.2(7)(a) loans were not bona fide in that not handled with commerciality 655
Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(d) no requirement to accrue interest on index-linked note in a year when the return thereon was not determinable 577
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) interest on loan to acquire LP units was deductible as there was a prospect of gross income being allocated by LP in 19 years’ time 583
Tax Topics - Statutory Interpretation - Realization Principle amount should not be recognized until ascertainable 67
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(c) gratuitous transfer is gift irresepctive of absence of benevolent intent 50

Mariano v. The Queen, 2015 DTC 1209 [at 1331], 2015 TCC 244

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other courseware licences valued at modest initial cost, given relevant wholesale market and depressive effect of huge volumes purchased 289
Tax Topics - General Concepts - Ownership no acquisition of unascertained property 66
Tax Topics - General Concepts - Sham taxpayer involvement in deceit unnecessary 357
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) void for lack of certainty of objects 208
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) delegation of power of appointment to promoter not authorized 222
Tax Topics - Income Tax Act - Section 248 - Subsection 248(35) attempted use of initial gift to step-up ACB under s. 69(1)(c) 238

French v. The Queen, 2015 TCC 35

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 tax results in common and civil law need not be uniform 125

Webb v. The Queen, 2004 TCC 619 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Johnson v. The Queen, 2014 DTC 1097 [at 3185], 2014 TCC 84 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Carson v. The Queen, 2014 DTC 1006 [at 2520], 2013 TCC 353 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property donated space must constitute an enforceable right in order to be property 107

Hall v. The Queen, 2013 DTC 1241 [at 1313], 2013 TCC 314 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) no charitable registration, no discrimination 45

Bandi v. The Queen, 2013 DTC 1192 [at 1032], 2013 TCC 230 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Berg v. The Queen, 2013 DTC 1018 [at 93], 2012 TCC 406, rev'd supra

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Grossett v. The Queen, 2012 DTC 1185 [at 3465], 2012 TCC 179 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) implausibly large charitable receipts 57

Coleman v. The Queen, 2010 DTC 1096 [at 3000], 2010 TCC 109, aff'd 2011 DTC 5040 [at 5651], 2011 FCA 82

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Russell v. The Queen, 2009 TCC 548, 2009 DTC 1371 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other 136

Benquesus v. The Queen, 2006 DTC 2747, 2006 TCC 193

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Nadeau v. The Queen, 2003 DTC 18 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Dutil v. The Queen, 95 DTC 281 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) 152

Administrative Policy

2017 Ruling 2016-0628181R3 - Donation of shares to private foundation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(13) - Paragraph 118.1(13)(c) gift of NQS in portfolio company cured when company wound-up into charity 183
Tax Topics - Income Tax Act - Section 129 - Subsection 129(1.2) s. 129(1.2) denies a dividend refund on the wind-up of a private company bequeathed (but not gifted) to a private foundation 256
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(15) gift of shares (NQS) of portfolio company retroactively deemed to be made in terminal year once company wound up into charity 98

2016 Ruling 2016-0634031R3 - Donation to a municipality

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

21 January 2016 Roundtable, 2016-0624851C6 F - Spousal sharing of charitable gifts made by will

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

2015 Ruling 2014-0532201R3 - Corporate reorganization

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 38 - Paragraph 38(a.1) donation of pubco shares to foundation and immediate cash sale to affiliate 474
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3) cancellation of upstream shareholding on s. 88(1) wind-up 61

30 September 2015 External T.I. 2015-0590501E5 F - Spousal sharing

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

12 February 2015 External T.I. 2014-0550771E5 F - Allocation à des bénévoles - chantier particulier

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
volunteer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit modest compensation to volunteers qua independent contractors not income 98
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) quite unrepresentative remuneration: exempt 98
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) mission work under 2 years in LDCs 97

16 June 2014 STEP Roundtable, 2014-0523061C6 - Trust audit issues

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(21) capital gain distributed to different beneficiary 131
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) benefit conferred when trust shares redeemed at undervalue 190
Tax Topics - Income Tax Act - Section 112 - Subsection 112(3.2) taxpayer stuck with two-transaction form 147
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees legal and accounting expenses 39
Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) settlor taking back undervalued freeze shares 70

22 May 2014 External T.I. 2014-0526131E5 - Donation of a fossil

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

27 January 2014 Internal T.I. 2012-0472161I7 - Gifts by Will

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) gifts v. distributions made to charities 159
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5) gifts. v. distributions made to charities 62

P113 – "Gifts and Income Tax" 2013

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other 38

2012 Ruling 2012-0466731R3 - Donation of flow-through shares

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

16 April 2013 External T.I. 2013-0477981E5 F - Interpretation of Gift

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

28 November 2010 CTF Roundtable, 2010-0389111C6 - Leveraged Donation Arrangements

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

3 December 2003 External T.I. 2003-001859 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

24 September 1996 T.I. 962770 (C.T.O. "Donations/Tuition Fees")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

13 August 1996 T.I. 960061 (C.T.O. "True Gift") (See also 30 August 1994 T.I. 933441)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

4 January 1996 T.I. 952477 (C.T.O. "Donation of Residual Interest")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

6 July 1995 T.I. 950356 (C.T.O. "118.1(1)")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 October 1994 External T.I. 5-942164 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other 11

21 September 1994 External T.I. 5-94149 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

13 September 1994 External T.I. 5-942227 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

8 August 1994 External T.I. 5-941513 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

25 July 1994 External T.I. 5-941850 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

7 June 1994 External T.I. 5-940574 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

19 January 1994 T.I. 932689 (C.T.O. "Annuities Purchased from Charitable Organizations")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

1994 Institute of Chartered Accountants of Nova Scotia Roundtable Q. 7, 7-940145 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

12 January 1993 T.I. 922833 (November 1993 Access Letter, p. 506, ¶C117-208; Tax Window, No. 28, p. 28, ¶2368)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

14 July 1992 External T.I. 5-921248 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(a) 17

24 March 1992 T.I. (March 1993 Access Letter, p. 76, ¶C109-126; Tax Window, No. 18, p. 24, ¶1827)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

12 March 1992 T.I. and 13 March 1992 Memorandum (Tax Window, No. 17, p. 10, ¶1802)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

9 October 1991 T.I. (C.T.O. Fax Service Doc. No. 233; Tax Window, No. 11, p. 18, ¶1514)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

September 1991 T.I. 1991-92 [FMV excludes GST]

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

26 August 1991 T.I. (Tax Window, No. 8, p. 20, ¶1413)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

10 April 1991 Memorandum (Tax Window, No. 2, p. 24, ¶1191)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

25 February 1991 T.I. (Tax Window, Prelim. No. 3, p. 28, ¶1125)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - F.Q.2

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

81 C.R. - Q. 38

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

IT-86R "Vow of Perpetual Poverty".

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

IT-226R "Gift to a Charity of a Residual Interest in Real Property or an Equitable Interest in a Trust".

Articles

Blake Bromley, "Flaunting and Flouting The Law of Gift: Canada Customs and Revenue Agency's Philanthrophobia", Estates Trusts and Pensions Journal, Vol. 21 No. 3, June 2002, p. 177.

Ghosh, Robson, "Charity and Consideration", British Tax Review, 1993, No. 6, p. 496: Discussion of the concept of no consideration.

Paragraph (c)

Subparagraph (c)(i)

Clause (c)(i)(A)

Administrative Policy

6 October 2017 APFF Financial Strategies and Financial Instruments Roundtable Q. 9, 2017-0705231C6 F - Gift of a Life Insurance Policy and Subrogated Own

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 148 - Subsection 148(7) - Paragraph 148(7)(a) gain by estate on gift of policy based on cash surrender value 169
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) - Subparagraph (c)(i) - Clause (c)(i)(C) claim in terminal return for charitable gift made by estate under individual’s will 416

Clause (c)(i)(C)

Administrative Policy

24 July 2017 External T.I. 2017-0698191E5 - Gift of securities by executors of a will

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5) - Paragraph 118.1(5)(b) an estate gift of sales proceeds of s. 70(5) property can be carried back to the terminal return 161
Tax Topics - Income Tax Act - Section 38 - Paragraph 38(a.1) - Subparagraph 38(a.1)(ii) s. 38(a.1)(ii) zeroes post-death appreciation on estate-donated shares 195

6 October 2017 APFF Financial Strategies and Financial Instruments Roundtable Q. 9, 2017-0705231C6 F - Gift of a Life Insurance Policy and Subrogated Own

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 148 - Subsection 148(7) - Paragraph 148(7)(a) gain by estate on gift of policy based on cash surrender value 169
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) - Subparagraph (c)(i) - Clause (c)(i)(A) no guidance on whether designating a charity as a contingent policyholder generates a charitable credit 203

Subparagraph (c)(ii)

Administrative Policy

7 October 2016 APFF Financial Strategies and Financial Instruments Roundtable Q. 8, 2016-0651731C6 F - Gift by a Former Graduated Rate Estate

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5.1) qualification of gift made in Year 5 of former GRE 105

29 November 2016 CTF Roundtable Q. 6, 2016-0669661C6 - 84.1 and the Poulin/Turgeon Case

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) touchstones for accommodation party 158
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(1) Poulin is consistent with CRA's previous statements on employee buycos 119

Clause (c)(ii)(B)

Administrative Policy

19 April 2017 External T.I. 2016-0625841E5 F - Gift of equitable interest in a trust

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5.1) s. 118.1(5.1) does not apply where a GRE donates a capital interest in a charitable residual trust created by will 243

Total Crown Gifts

Administrative Policy

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

20 January 1995 External T.I. 5-950041 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

16 December 1992 T.I. 923559 (C.T.O. "Crown Gifts to Agents of Her Majesty")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Total Cultural Gifts

Cases

Canada v. Malette, 2004 DTC 6415, 2004 FCA 187

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Fair Market Value - Other 55

Total Ecological Gifts

Administrative Policy

4 March 2014 External T.I. 2013-0513251E5 - Ecogifts

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 February 1997 T.I. 963345

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Total Gifts

Administrative Policy

25 October 1994 Internal T.I. 7-942317 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 118.1(2) - Proof of gift

Cases

Canada v. Castro, 2015 DTC 5113 [at 6266], 2015 FCA 225, rev'g sub nom. David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts inflated charitable receipt not a "benefit" vitiating a gift (donative intent issue not properly raised) 145
Tax Topics - Income Tax Act - Section 248 - Subsection 248(32) inflated charitable receipt not an "advantage" 114
Tax Topics - Income Tax Regulations - Regulation 3501 inflated charitable receipt was invalid 171
Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 Regs read in context of enabling legislation 70
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 inflated charitable receipt not an "advantage" 114

See Also

Guobadia v. The Queen, 2016 TCC 182 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
receipt
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 3501 receipts invalid for showing inflated amounts 314

Shahbazi v. The Queen, 2016 TCC 129 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 3501 property description mandatory 70

Slobodrian v. The Queen, 2003 DTC 1252 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

O'Brien Estate v. MNR, 91 DTC 1349 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5) 79

Administrative Policy

10 February 1993 T.I. (Tax Window, No. 28, p. 20, ¶2419)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

21 October 1992 T.I. 922450 (September 1993 Access Letter, p. 420, ¶C117-201)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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

25 October 89 T.I. (March 1990 Access Letter, ¶1150)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 118.1(3) - Deduction by individuals for gifts

Total charitable gifts

Subsection 118.1(4) - Gift in year of death

Administrative Policy

31 May 1995 Internal T.I. 7-950491 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 118.1(5) - Gift by will

See Also

Turcotte v. ARQ, 2015 QCCA 396

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(6) no s. 104(6) deduction for testamentary gift distributed to charity and deducted under s. 118.1(5) 292

O'Brien Estate v. MNR, 91 DTC 1349 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) 146

Administrative Policy

2 January 2014 Internal T.I. 2013-0490141I7 - Charitable Donations

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(13) s. 118.1(5) applied where gift of subsidiary notes satisfied with subsidiary property 184

27 January 2014 Internal T.I. 2012-0472161I7 - Gifts by Will

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(2) gifts v. distributions made to charities 159
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts gifts. v. distributions made to charities 198

11 October 2013 APFF Roundtable, 2013-0492791C6 F - Gift by will

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

14 June 2012 External T.I. 2011-0430131E5 - Subsection 118.1(5) - Gift by Will

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

25 November 2005 External T.I. 2005-0139611E5 - Gift of Art by Will

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

9 August 2000 External T.I. 2000-002918 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

11 October 1994 External T.I. 5-941667 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

9 July 1992 External T.I. 5-921172 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

20 December 1989 Memorandum (May 1990 Access Letter, ¶1229)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

16 October 89 T.I. (March 1990 Access Letter, ¶1150)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

D. Bruce Ball, Brenda R. Dietrich, "Bequests and Estate Planning", Personal Tax Planning, 1999 Canadian Tax Journal, Vol. 47, No. 4, p. 995.

Paragraph 118.1(5)(b)

Administrative Policy

24 July 2017 External T.I. 2017-0698191E5 - Gift of securities by executors of a will

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) - Subparagraph (c)(i) - Clause (c)(i)(C) estate gift of cash proceeds of s. 70(5) securities can be carried back to terminal return 129
Tax Topics - Income Tax Act - Section 38 - Paragraph 38(a.1) - Subparagraph 38(a.1)(ii) s. 38(a.1)(ii) zeroes post-death appreciation on estate-donated shares 195

Subsection 118.1(5.1) - Direct designation — insurance proceeds

Administrative Policy

19 April 2017 External T.I. 2016-0625841E5 F - Gift of equitable interest in a trust

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) - Subparagraph (c)(ii) - Clause (c)(ii)(B) (c)(ii)(A) rather than (c)(ii)(B) applies where a GRE charitably donates a capital interest in a charitable residual trust created by will 163

8 February 2017 External T.I. 2017-0684481E5 - Status as a graduated rate estate

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Graduated Rate Estate gift can be made qua GRE before paras. (c) and (d) satisfied 44

7 October 2016 APFF Financial Strategies and Financial Instruments Roundtable Q. 8, 2016-0651731C6 F - Gift by a Former Graduated Rate Estate

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) - Subparagraph (c)(ii) gifts made in Year 5 by a but-for GRE can only be claimed before death or in Years 5 to 10 355

10 June 2016 STEP Roundtable Q. 1, 2016-0634871C6 - GREs and Testamentary Trusts

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Graduated Rate Estate division of an estate into testamentary trusts may accelerate (perhaps back to inception) the demise of the estate as a GRE 415
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Testamentary Trust - Paragraph (b) trusts on estate residue arise on death 88

19 September 2015 STEP Roundtable, Q. 11

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Jessica Fabbro, "Dying to Donate – Determining Charitable Donation Tax Credits on Death after 2015", Tax Topics, Wolters Kluwer, Number 2249, April 16, 2015

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 118.1(6) - Gifts of capital property

Administrative Policy

28 June 1993 T.I. (Tax Window, No. 32, p. 11, ¶2605)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

15 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 5, ¶1093)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

20 October 89 T.I. (March 1990 Access Letter, ¶1151)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

IT-297R2 "Gifts in Kind to Charity and Others"

Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Trusts Resident in Canada", Chapter 3 of Canadian Taxation of Trusts, (Canadian Tax Foundation), 2016.

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(3) 374
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(4) - Paragraph 251.1(4)(d) 437
Tax Topics - Income Tax Act - Section 251.1 - Subsection 251.1(1) - Paragraph 251.1(1)(g) - Subparagraph 251.1(1)(g)(ii) 115
Tax Topics - Income Tax Act - Section 164 - Subsection 164(6) 141
Tax Topics - Income Tax Act - Section 112 - Subsection 112(3.2) 331
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(1) 144
Tax Topics - Income Tax Act - Section 251.2 - Subsection 251.2(3) - Paragraph 251.2(3)(b) 112
Tax Topics - Income Tax Act - Section 252.2 - Subsection 252.2(2) 115
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(i) 176
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) - Paragraph 70(6)(d.1) 161
Tax Topics - Income Tax Act - Section 70 - Subsection 70(6) 1201
Tax Topics - Treaties - Income Tax Conventions - Article 29B 239
Tax Topics - Income Tax Act - Section 248 - (2)-(41) 157
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) 199
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4) - Paragraph 104(4)(a.2) 59
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4) - Paragraph 104(4)(a.3) 38
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(6) 164
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) 163
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) 91
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(18) 49
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(7.01) 66
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(19) 311
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) 125
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) 144
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) 379

Subsection 118.1(7.1) - Gifts of cultural property

Articles

Innes, "Gifts of Cultural Property by Artists", Estates and Trust Journal, Volume 12, No. 3, March 1993.

Subsection 118.1(13) - Non-qualifying securities

Administrative Policy

2 January 2014 Internal T.I. 2013-0490141I7 - Charitable Donations

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(5) s. 118.1(5) applied where discretion in gift mechanics 545

15 July 2013 External T.I. 2013-0486701E5 - Gift by will of a non-qualifying security

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Wolfe D. Goodman, "Commentary on Some Revenue Canada Rulings Regarding Charitable Gifts", Goodman on Estate Planning, Vol. VIII, No. 4, p. 642.

Paragraph 118.1(13)(c)

Administrative Policy

2017 Ruling 2016-0628181R3 - Donation of shares to private foundation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 129 - Subsection 129(1.2) s. 129(1.2) denies a dividend refund on the wind-up of a private company bequeathed (but not gifted) to a private foundation 256
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts residue paid under terms of spousal trust to charitable beneficiary was not a gift 133
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(15) gift of shares (NQS) of portfolio company retroactively deemed to be made in terminal year once company wound up into charity 98

Subsection 118.1(15)

Administrative Policy

2017 Ruling 2016-0628181R3 - Donation of shares to private foundation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(13) - Paragraph 118.1(13)(c) gift of NQS in portfolio company cured when company wound-up into charity 183
Tax Topics - Income Tax Act - Section 129 - Subsection 129(1.2) s. 129(1.2) denies a dividend refund on the wind-up of a private company bequeathed (but not gifted) to a private foundation 256
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts residue paid under terms of spousal trust to charitable beneficiary was not a gift 133

Subsection 118.1(17)

Administrative Policy

11 May 2009 External T.I. 2009-0307941E5 - Back to Back Loans provisions

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Finance

6 October 2017 APFF Financial Strategies and Instruments Roundtable, Q.15

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 118.1(18) - Non-qualifying security defined

Administrative Policy

May 1998 Conference for Advance Life Underwriting Round Table, Q. 13, No. 9807000

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

May 1998 Conference for Advance Life Underwriting Round Table, Q. 12, No. 9807000

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 118.1(19) - Excepted gift

Administrative Policy

19 June 2015 STEP Roundtable, Q. 12

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 118.1(26)

Administrative Policy

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
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 161
Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(15) return of gift made 35 years previously by charity 280