A Quebec collective agreement requires each employee to annually pay a specified amount to a pre-established registered charity whose mission supports that of the employer, which also is charitable. In a variation (the second situation), an employee may opt out of the obligatory contribution by written notice. Would these contributions qualify as gifts?
After stating that
what constitutes a “donation” in civil law is a “don” for the purposes of the Act
CRA stated (respecting the first situation):