Cassan v. The Queen, 2017 TCC 174 -- summary under Paragraph 69(1)(c)

By services, 18 September, 2017

In rejecting (at para. 296) a Crown submission (summarized at para. 249) that “gift” required “detached and disinterested generosity”) Owen J stated:

Donative intent does not require the transferor to have a particular motive for making the transfer. Rather, donative intent simply requires that the transferor intended to transfer the property gratuitously.

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Topic
Income Tax Act - s. 69(1)(c)
Tagline
gratuitous transfer is gift irresepctive of absence of benevolent intent
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gift
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