Enduring Property

Receipting - Enduring Property


Notice to the Reader
As a result of Budget 2010, the information on this page applies only for fiscal periods ending before March 4, 2010.

EP1. What is included in enduring property?

EP2. When are gifts of enduring property (excluding inter-charity transfers) included in a registerd charity's disbursement quota?

EP3. If a charity receives enduring property from a registered charity, is their a disbursement quota obligation for the recipeint charity?

EP4. If a charity transfers enduring property which it received as a specified gift, is there a disbursement quota obligation for that donor charity?

EP5.If a charity transfers enduring property as a specified gift, is there a disbursement quota obligation for the ceipient charity?

EP6. What is a bequest?

EP7. When a individual makes a gift through his or her will, when is the gift deemed to have been made?

EP8. Can a charity issue a receipt prior to the transfer of property by the deceased's estate?

EP9. If a will allows trustees to decide on the way property is disposed, either to a charity or to another organization, can a donation receipt be issued for the property that the trustees donate to a charity?

EP10. If the terms of a person's will specify that property be used to establish a charitable foundation, can a donation receipt be issued if the charity is registered?

EP11. Can a deceased individual obtain an official receipt for tax purposes when a charity had been designated as a beneficiary of a registered retirement income fun?