In Glover v. The Queen, the Tax Court dealt with a donation of software under a gifting arrangement and whether there was donative intent. The TCC found there was no donative intent and then sided with CRA that the taxpayer cannot claim a tax deduction. It has taken 12 years from the "donation" for the Tax Court to deal with the case - not sure if this is because the court is completely overloaded or as a result of delay tactics. The case dealt with the Charitable Technology Trust Gifting Program.
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Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.