If a donor (or a non-arm's length person to the donor) receives such an advantage in recognition of the gift, the amount of the advantage must not exceed 80% of the value of the gift, unless the donor demonstrates that there was a firm intention to make a gift.

• Gifts do not include the following: 
  • payments made to an organization to rent its property;
  • services provided to the organization (except where a volunteer gives back to the organization an amount reimbursed by the organization for certain expenses incurred by the volunteer while providing services to the organization; such an amount is considered a gift); or
  • pledges (pledges become gifts only when honoured).