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G')q+*Е} xh*-ԐCWi)rpja$SC/ศ9t`їI>KזL Gα٣Jl"59N*pS]xDjieNsں'RC>H sXqxFk:~󟼰TŹWvXǹ?J#(젉V+`_i>ARtlwoMo[/^nF>3J{G]Ye7~9<638mO'DqӢIˣD%764wgwGM;/:M(4@hhW]MdI ,L85ud2gM(>U8<&7qf"gxF\QyG~P>LG}=y3sQ<%PDaжGI&Q(5L k\еGI.spH qNeN0dɟ#Nh %m@%2c;K,sY%x~oΟO!DxX'[` G0Єqvc@aѣEι_Cᨺl3S:ĦF< zMx80w UXf`LOx~ez1qT]` ;Ͱo;fhP,7 x]#}rj(>qPrq>OlLkOiɟͿN}Ғ?yJKlA)HK\"46$5G%}?G)/q$}r->䬡\#9k(@6PQʖ* 0~.TPL :PѵI!X?T⋮8;TM89QSC#N w2P北Z(5T@99PeSC#L XY9P#L s86Xu<];^71r=]^/6TI!o:2sfcmb~l''ǣ<CMˏyŃd- Ǽ8<89P`M%=y!Ae8 HWѽ7żnAe8 2TpP*Ae8 2TpP*Ae8 2TpP*Ae8 2TpP*Ae8 2TpP*Ae8 2TpPU ?hIENDB`&(   jhttp://www.canlii.org/ca/cas/tcc/2006/2006tcc648.htmljhttp://www.canlii.org/ca/cas/tcc/2006/2006tcc648.html/ 00DArialngsRomanll}T0DTahomagsRomanll}T0" DTimes New Romanll}T00DWingdingsRomanll}T0 A .  @n?" dd@  @@`` 8&d   !"%/Xb$:Uq߮L`b$#wtE[NH:` 0AA@8wN ʚ;lZ{8ʚ;g47d7d@ T0ppp@ <4dddd8!0l}<4!d!d8!0l} 80___PPT10 pp?  %vSplit Receipts DJohn Loukidelis Simpson Wigle LLP blog.simpsonwigle.com May 10, 2007EZE."     Introduction  6Outline of issues Recent CRA technical interpretationsIssues -Intention "Eligible amount" Deemed fmv rules #Status yDraft legislation on split receipts first released December, 2002 Bill C-33 debated at second reading at the end of Marchy  Summary <Intention: What s it good for? ?"The existence of an amount of an advantage in respect of a transfer of property does not in and by itself disqualify the transfer from being a gift" IF amount of advantage not greater than 80% of fmv of property transferred OR transferor satisfies Minister that the transfer was made with the intention to make a gift && x<Intention: What s it good for? Finance and CRA: 248(30) requires intention in all cases Even where 80% threshold not exceeded, CRA can demand proof of intention Charity auction: Values must be posted before you can issue receipt "Intention" seems to mean subjective feelings. 09H D 0  <Intention: What s it good for? DMcPherson v. The Queen, 2006 TCC 648: no donative intent, no tax benefit: "[20] There is an element of impoverishment which must be present for a transaction to be characterized as a gift. Whether this is expressed as an animus donandi, a charitable intent or an absence of consideration the core element remains the same."6JZZ5P  YJ0$Eligible AmountDeduction in respect of eligible amount Eligible amount is the fmv of the gifted property minus "the amount of the advantage" &( >  Advantage   the value of any "property, service, compensation, use or other benefit" that the donor or any person or partnership who does not deal at arm's length with the donor has "received, obtained or enjoyed" including "in the future and either absolutely or contingently"  Z   Advantage  cThat is consideration gratitude or related in any other way to the transfer Limited-recourse debt B44(0<    FMV Rules  Why? Toronto Star Apr 28/07: Toronto church receipts $273 million in five years. "Buy low, donate high" CRA has succeeded in the courts even without the new rules$   FMV Rules  If transfer of certain types of property, then deemed fmv of lesser of (a) fmv otherwise determined and (b) tax cost In buy low, donate high programs gov't denies that fmv is amount paid (you are paying for tax shelter) P6H 2 FMV Rules   If you acquired property from non-arm's length person, its deemed fmv could be the person s cost "excepted property": listed securities; mutual fund units; Canadian real property; inventory; cultural property What is caught? Prints, comic books, school supplies ZBCRA Pronouncements =Allocation of Advantage Generally, advantage calculated for each property BUT if advantages relates to all properties, then total of advantages subtracted from value of all gifts Eg 3 x $100 gifts. $90 advantage Advantage related to one gift: eligible amount $200 Advantage related to all gifts: eligible amount $210 Bjj& CRA Pronouncements Gift of Art With Loan-Back A donates art (cultural property) to B, and B loans art back to A Loan cancelled upon the death or disability of A A cannot derive income from the property B can repossess if A does not respect terms of the arrangement "ZZ(  CRA Pronouncements )Gift of Art With Loan-Back Advantage to A (the loan) would be valued by expert based on A's age and rents normally charged for this type of loan CRA ruled that A can claim tax credit in respect of fmv of art minus loan value No deemed fmv rule because object is cultural property (39(1)(a)(i.1))  *L #: CRA Pronouncements Texas Hold'em 500 individuals pay $250 each to attend the tournament. They receive $20 of food. $20,000 of prizes available. Fee for similar event is $100 (if can't determine this amount, eligible amount is nil) ,ZZ. CRA Pronouncements Texas Hold'em Advantage is not cost of goods and services to charity; rather look at what participant would pay for similar goods and services in unrestricted open market $250  $20  ($20,000/500)  $100 = $90 (CRA Pronouncements Gift of Books Grandpa donates money to school board with direction to buy books for library of school attended by grandson Advantage/benefit? 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'2 \blog.simpsonwigle.com.. '2 [blog.simpsonwigle.com.-@"Tahoma-. 2 d May 10, 2007.. 2 c May 10, 2007.-՜.+,D՜.+,\     On-screen ShowSimpson Wigle LLP Vd ArialTahomaTimes New Roman WingdingsShimmerSplit Receipts IntroductionIssuesStatusSummaryIntention: Whats it good for?Intention: Whats it good for?Intention: Whats it good for?Eligible Amount Advantage Advantage FMV Rules FMV Rules FMV RulesCRA PronouncementsCRA PronouncementsCRA PronouncementsCRA PronouncementsCRA PronouncementsCRA Pronouncements  Fonts UsedDesign Template Slide Titles 8@ _PID_HLINKSA6http://www.canlii.org/ca/cas/tcc/2006/2006tcc648.html_㟅0johnljohnl  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root EntrydO)Pictures7Current UserSummaryInformation(QPowerPoint Document(NÅDocumentSummaryInformation8