# NPO-06 — What is a gift — five tests

**Flag: 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

## Sources

- What is a gift (primary): https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/receiving-gifts/what-a-gift.html
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html (mirror): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative