Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: Meaning of the word "gift" for income tax purposes
Position: Please see letter below
Reasons: Please see letter below
Signed August 21, 2000
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable Martin Cauchon, Minister of National Revenue, has asked me to respond to your letter of June 28, 2000, concerning the position of the Canada Customs and Revenue Agency (CCRA) relating to gifts to charities.
The word "gift" is not defined in the Income Tax Act. However, although Interpretation Bulletin IT-110R3, Gifts and Official Donation Receipts, explains the CCRA's administrative positions, our general interpretation of the meaning of the word "gift" is based on jurisprudence that existed at the time the interpretation bulletin was issued.
As a result of recent jurisprudence which raised some uncertainty with regard to that interpretation, the CCRA is presently re-examining its position. In this respect, I assure you that your views and comments will be taken into consideration in our examination of this issue.
Thank you for bringing your concerns to the attention of the CCRA.
Yours sincerely,
Bill McCloskey
Assistant Commissioner
Policy and Legislation Branch
Alison M. Campbell
957-3496
2000-003760
July 27, 2000
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