The case of Markou v. The Queen, 2018 TCC 66 (CanLII) in the Tax Court of Canada dealt with a leveraged donation program called “Donation Program for Medical Science and Technology”- what CRA used to refer to as an “abusive charity gifting donation scheme”.  The TCC determined that there was no donative intent and no gift.

The case provides a good overview of gifting cases, a history of this transaction and a discussion of Quebec Civil law requirements which the court determined were similar to the common law requirements.