NPO-06 — What is a gift — five tests

Current — Verified against the live source. Safe to cite.

What is a gift — five tests: voluntary (a court-ordered donation cannot be receipted); a transfer of property (a gift of service is not a gift of property); reduced by any advantage; no donor-directed beneficiary (if the donor retains control it is not a gift at law); conditions precedent met. Cannot be receipted: donated services or time; gift certificates donated by the issuer; non-cash gifts whose FMV cannot be determined; gifts in exchange for advertising or sponsorship; lottery tickets; court-ordered donations; admission fees; memberships where the advantage exceeds 80%; purchases from a qualified donee; pledges; loans of property; use of a timeshare; leases of premises. No receipt on behalf of another organization, and none in a name other than the true donor's

(defines "advantage," "eligible amount" and the 80% rule; written for the donor's tax credit, not the charity's receipting duty, but states the same underlying rule)

Sources

What is a gift (primary)
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html (mirror) · local copy

Record

Anchor ID: NPO-06 (permanent)
Jurisdiction: FED
Section: 2.10 Non-profit and charity filings
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative

Changes mentioning NPO-06

Date Change

28 Aug 2026

Date	Change
28 Aug 2026	Added local mirror paths to every anchor whose CRA source is actually held in `Sources/`, so the index no longer depends on the "grep by anchor ID" step to find a document. Checked each of the 96 anchors' Source URLs against the 51 documents in the library (36 mirrors with provenance front-matter, 15 plain-converted guides with none) and against the front-matter `anchors:` field where one exists. Where a plain guide has no front-matter (T4012, T4002, RC188, P113, 5000-G and others), verified the match by grepping the guide's own text for the anchor's specific figures or section titles before adding the path — e.g., T4012's "List of CCA rates and classes" section for TAX-09, T4002's line 8523/9945/9281 sections for TAX-05 to TAX-07 and TAX-11, P113's "advantage"/"eligible amount"/80% definitions for NPO-06 and NPO-07. Two claims were checked and rejected rather than added: RC188 itself warns against extending its six-year/location text to REC-02 and REC-03, so those keep only the live source; P113's "Official donation receipts" section defers to the charities-giving page rather than listing receipt contents, so NPO-08 keeps only the live source; and P113 contains no $75/10% de minimis figure, flagged inline on NPO-07 rather than silently added. Deliberately left unmirrored, per the library's existing design: the 34 living CRA topic pages (REG-04 to REG-08, RATE-01, most of PAY, TAX-13, NPO-03/04, ITC-02 to ITC-04, XB-01/03), the 7 rate pages (all of Part 3), the 5 provincial pages (all of Part 2.11), and SOR/91-45 (external legislation, not part of this library) — these are living-only by design and a snapshot would misrepresent them as fixed. TIM-05 and NPO-05 each gained two mirror paths, one per source cited. No rule, figure, date or flag was changed — this pass only adds path metadata already implied by the front-matter and by Part 4's "Still valid for" columns

Added local mirror paths to every anchor whose CRA source is actually held in Sources/, so the index no longer depends on the "grep by anchor ID" step to find a document. Checked each of the 96 anchors' Source URLs against the 51 documents in the library (36 mirrors with provenance front-matter, 15 plain-converted guides with none) and against the front-matter anchors: field where one exists. Where a plain guide has no front-matter (T4012, T4002, RC188, P113, 5000-G and others), verified the match by grepping the guide's own text for the anchor's specific figures or section titles before adding the path — e.g., T4012's "List of CCA rates and classes" section for TAX-09, T4002's line 8523/9945/9281 sections for TAX-05 to TAX-07 and TAX-11, P113's "advantage"/"eligible amount"/80% definitions for NPO-06 and NPO-07. Two claims were checked and rejected rather than added: RC188 itself warns against extending its six-year/location text to REC-02 and REC-03, so those keep only the live source; P113's "Official donation receipts" section defers to the charities-giving page rather than listing receipt contents, so NPO-08 keeps only the live source; and P113 contains no $75/10% de minimis figure, flagged inline on NPO-07 rather than silently added. Deliberately left unmirrored, per the library's existing design: the 34 living CRA topic pages (REG-04 to REG-08, RATE-01, most of PAY, TAX-13, NPO-03/04, ITC-02 to ITC-04, XB-01/03), the 7 rate pages (all of Part 3), the 5 provincial pages (all of Part 2.11), and SOR/91-45 (external legislation, not part of this library) — these are living-only by design and a snapshot would misrepresent them as fixed. TIM-05 and NPO-05 each gained two mirror paths, one per source cited. No rule, figure, date or flag was changed — this pass only adds path metadata already implied by the front-matter and by Part 4's "Still valid for" columns

The full changelog