Technical Interpretation Concerning Claim to
Charitable Donation by Spouse of Deceased Person
•October 26,
2010, CRA released a technical interpretation,
which confirmed that the spouse of a deceased
person can claim a tax credit for a charitable donation made by his or her deceased spouse’s will in the year that the spouse died, provided that:
–A spousal or
common law relationship existed at the time of
death
–The donation
qualifies as a gift under the Income Tax Act
–The donation is
made in accordance with the terms of the
deceased’s Will
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