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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|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) | 83 |
Olympia Floor & Wall Tile (Quebec) Ltd. v. MNR, 70 DTC 6085, [1970] CTC 99 (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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|---|---|---|
| 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 FCA 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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|---|---|---|
| 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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| 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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|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Other | 119 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives | paintings acquired for donation | 102 |
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...
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...
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...
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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|---|---|---|
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 54 |
IT-110R2 "Deductible Gifts and Official Donation Receipts"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) | 0 | |
| Tax Topics - Income Tax Regulations - Regulation 3501 | 0 |
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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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Crown Gifts | 96 |
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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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Crown Gifts | 58 |
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.
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|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Crown Gifts | 27 |
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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|---|---|---|
| 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...
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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|---|---|---|
| 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....
Subsection 110.1(1.1)
Administrative Policy
6 September 2001 Internal T.I. 2001-0094327 F - DEMANDE DE CONTRIBUABLE
The Directorate indicated that since s. 110.1(1.1) used the word “deducted” rather than “deductible,” a donation which had been deducted...
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| Tax Topics - Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss | non-capital loss could be recomputed for a prior year which had not been assessed | 373 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | CCRA should not exercise its discretion to reassess a taxation year to allow the carryforward of a non-capital loss arising as a result of a favourable court decision | 279 |
| Tax Topics - Income Tax Act - Section 164 - Subsection 164(6.1) | s. 164(6.1) inapplicable to amendment to non-capital loss for a prior year consequent on a favourable court decision | 60 |
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(3) - Paragraph 111(3)(a) | s. 111(3)(a) precluded the application of a non-capital loss that had previously been claimed for a prior year even though there no longer was taxable income in that prior year | 159 |
Subsection 110.1(2)
Administrative Policy
11 September 2002 External T.I. 2002-0161005 F - REÇU POUR DON - MUNICIPALITÉ
A local municipality incorporated under the Quebec Act respecting municipal territorial organization is a municipality in Canada and may issue...
Subsection 110.1(4)
Administrative Policy
T4068(E) Guide for the Partnership Information Return (T5013 Forms)
Partnership donations treated as made by the partners
Chapter 8 – T5013 schedules …
T5013 SCH 1, Net Income (Loss) for Income Tax Purposes ...
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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| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(16) | each gift is reduced by the aggregate NAL loans | 396 |
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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| 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 |