A transfer of property (in cash or in kind) made by a donor with the genuine intention of making a gift. Property so transferred.

  • If a donor (or a person with whom the donor does not deal at arm's length) 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).
End of note

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