Summary Policy

Date
October 25, 2002 (Revised November 23, 2005)

Reference Number
CSP - G01

Key Words
Gift

Policy Statement

At law, a gift is a voluntary transfer of property without consideration.

References

• Property, CSP-P05.
• Receipt, CSP-R02.
• Voluntary Transfer, CSP-V01.
• Payment to a Registered Charity, CPC-008.
• Issuance of Official Donation Receipt and Effective Date of Registration, CPC-009.
• Name on Official Donation Receipt, CPC-010.
• Expenses Incurred by Volunteers, CPC-012.
• Gifts of Services, CPC-017.
• Gifts Out of Inventory, CPC-018.
• Payment for Participation in a Youth Band or Choir, CPC-019.
• Tax Advantages of Donating to Charity, CES-009.
• Gifts in Kind to Charity and Others, IT-297.
• Gifts and Income Tax, P113.
• Registered Charities and the Income Tax Act, RC4108.
• Tax Advantages of Donating to Charity, RC4142.