Amount of an Advantage

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The total value, at the time a gift is transferred, of any good or service, compensation, use or other benefit that the donor (or a person with whom the donor does not deal at arm's length) is entitled to obtain, immediately or in the future, absolutely or conditionally, as consideration for or in recognition of the gift.


If the amount of the advantage does not exceed 80% of the value of the transferred property, the transfer of the property is recognized as a gift. In exceptional circumstances, where the amount of the advantage exceeds this percentage, the transfer may still be recognized as a gift, provided the donor can reasonably demonstrate the intention of making a gift.

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