Words and Phrases - "don"
16 April 2013 External T.I. 2013-0477981E5 F - Interpretation of Gift
Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Giftsability to opt out of a compulsory contribution to an employer-aligned charity would not necessarily establish a “gift”/Quebec “gift” is CCQ “donation”
A Quebec collective agreement requires each employee to annually pay a specified amount to a pre-established registered charity whose mission...