20 September 2007 External T.I. 2007-0248451E5 F - Donation lors d'un encan -- summary under Subsection 248(30)

In an auction held in Quebec by a charity, a bidder bid more than the value of the lot of items, being an amount exceeding its value, which was communicated in advance. CRA indicated that s. 248(30) was enacted only to deal with the issue that “the common law considers that there is no gift where the donor receives an advantage or consideration in return for the property transferred,” and that s. 24 8(30) “has no impact … [on] what constitutes a gift in civil law” (and also indicated that a donative intent was required under both private law systems). Accordingly, whether there was a gift in the particular situation was a question of fact.