Summary Policy

Date
September 3, 2003

Reference Number
CSP - A17

Key Words
Adoption

Policy Statement

The courts have held that a payment to a registered charity to cover a child's adoption fees does not qualify as a gift.

References

• Consideration, CSP - C13.
• Gift, CSP - G01.
• Receipt, CSP - R02.
• Beaudry v. The Queen, 1998 [1] CTC 2042.
• Dupriez v. The Queen, 1998/06/02 (TCC) Docket : 97-2159(IT)I.
• Jubenville v. The Queen, 2002 [4] CTC 2058.