Summary Policy

Date
October 25, 2002

Reference Number
CSP - S03

Key Words
Services

At law, a gift is a voluntary transfer of property without consideration. Contributions of services (i.e., time, skills, effort) are not property. Therefore, they do not qualify as gifts for purposes of issuing official donation receipts.

• Property, CSP-P05.
• Qualified Donee, CSP-Q01.
• Receipt, CSP-R02.
• Disbursement of Funds to a Qualified Donee, CPC-014.
• Gifts of Services, CPC-017.
• Services, CIL-2002-009.
• Slobodrian v. Canada (Minister of National Revenue), 2003-09-26 (http://www.fca-caf.gc.ca/index_e.shtml).