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When is a Loan a Gift?
by: Justin de Vries, February 28, 2006
A father’s intention to gift his children a substantial amount of money and benefit a favoured charity at the same time, albeit indirectly, was at the centre of a recent case decided by the Tax Court of Canada. The case in question is Benquesus v. Canada [2006] T.C.J. No. 149. Gift giving has never been…read more