Regulation 3501 - Contents of Receipts

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

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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) 175
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) inflated charitable receipt was invalid 193
Tax Topics - Income Tax Act - Section 248 - Subsection 248(32) inflated charitable receipt not an "advantage" 124
Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 Regs read in context of enabling legislation 82
Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 inflated charitable receipt not an "advantage" 124

See Also

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) inflated cash receipt not a “receipt” 191

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) description of property mandatory 127

Ofori-Darko v. The Queen, 2014 DTC 1074, 2014 TCC 54 (Informal Procedure)

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Administrative Policy

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

Subsection 3501(1)

Paragraph 3501(1)(h)

See Also

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts no intent to impoverish 230
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 180