| 24(1) | 901890 |
| L. Holloway | |
| (613) 957-2104 | |
| 19(1) | EACC9711 |
September 6, 1990
Dear Sirs:
Re: Section 118.1 of the Income Tax Act
The purpose of this letter is to provide to you our comments with respect to the allocation and timing of the claim made by individuals for gifts made in the taxation year of death, as requested in your letter of August 9, 1990.
Our understanding of the situation, as described to us in your letter is as follows:
24(1)
24(1)
Specifically, you requested confirmation that donations unutilized by the taxpayer, could be used by the taxpayer's spouse in a carry forward period.
Our Comments
The administrative policy of Revenue Canada concerning the allocation of charitable donations between husband and wife is to allow the donations as claimed, subject of course to the normal limitations. Whether the gift was made by the husband, wife or both parties, they may choose whichever allocation is most advantageous to them. This discretionary allocation applies to subsequent years in respect of the carryover of unused claims. This policy would appear to be applicable to the situation described in your letter to us. As such, the taxpayer's spouse will have available for subsequent deduction, donations that were allocated to her, but not previously claimed. The carryforward period allowed is five years per subsection 118.1(1) of the Income Tax Act.
We note that these comments are an expression of opinion only and, as such, are not binding on the Department. We hope these comments are of assistance to you .
Yours truly,
for DirectorBusiness and General DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch