Not necessary that the advantage be received from
the charity that received the gift - advantage could be provided by
third parties unbeknownst to the charity
CRAs administrative exemption applies where there
is a token advantage of the lesser of 10% of the value of the
gift and $75 (de minimis threshold)
Example - A charity receives a gift of land from a donor
who has received some type of benefit from a developer who owns
property adjacent to the donated property in exchange for making
the gift
Naming rights are not advantages if there is no prospective
economic benefit associated with the naming rights