Benquesus v. The Queen, 2006 DTC 2747, 2006 TCC 193 -- summary under Total Charitable Gifts

It was found that the taxpayer's father, in transferring funds to a charitable foundation, had thereby made a transfer to his children of loans owing to them by the foundation, with the result that they were entitled to a charitable credit when they subsequently forgave a portion of the monies owing to them. The evidence supported that their father had intended to gift monies to them, the courts presume acceptance by a donee so that here, the fact that the children were aware of the transfer to the Foundation and were generally aware of the terms, with sufficient particularity to establish acceptance of the gift by them, and the effective control that they exercised over the money established that there had been a completed gift.