Tax Receipting and Return of a Gift

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–Advantage must be clearly identified and its value “ascertainable”, otherwise there can be no “eligible amount” to receipt

–Advantage can be received prior to, at the same time as, or subsequent to the making of the gift

–Advantage does not require a causal relationship between the making of the gift and the receiving of the advantage, as long as the advantage is in some way related to the gift

–Advantage can be provided to the donor or to a person or partnership not dealing at arm’s length with the donor

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