www.carters.ca
www.charitylaw.ca
•Deduct
Advantage
–Broad
definition of advantage includes:
§Total value of all property,
services, compensation, use or other benefits
§To which the donor, or a person not
dealing at arms length with the donor
§Has received or obtained or is
entitled to receive (either immediately or in the future)
§As partial consideration of or in
gratitude of the gift or that is in any other way related to
the gift
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