Amount of an advantage
The total value, at the time of the gift, of any good or service, compensation, use or other benefit that the donor (or a non-arm's length person to the donor) is entitled to obtain, immediately or in the future, absolutely or conditionally, as consideration for or in recognition of the gift.
Transfer of property recognized as a gift despite receipt of an advantage
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.
End of note