www.carters.ca
www.charitylaw.ca
G. WHAT MAY NOT BE
RECEIPTED?
•Advantage received by the donor (value of advantage
may not be receipted)
•Advantage exceeds 80% of the gift unless proven donative
intent
•Unascertainable
value of property
•Unascertainable value of advantage (which means that
no receipt could be issued for the actual gift)
•Gift
pledges
•Donation
of services
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