"Gifting arrangement" is defined in subsection 237.1(1) of the ["Income Tax Act"] to include an arrangement under which it is reasonable to assume, having regard to representations made, that if a person were to enter into the arrangement the person would make a gift of property acquired under the arrangement to a qualified donee. 2, record 1, English, - gifting%20arrangement
L'expression «arrangement de don» est définie au paragraphe 237.1(1) de la [«Loi de l'impôt sur le revenu»] comme comprenant un arrangement aux termes duquel il est raisonnable de considérer, compte tenu de déclarations faites, que, si une personne devait conclure l'arrangement, un bien acquis par la personne aux termes de l'arrangement ferait l'objet d'un don à un donateur reconnu. 2, record 1, French, - arrangement%20de%20don
Record number: 1, Textual support number: 1
OBS
arrangement de don : terme tiré du mini-lexique «Droit fiscal» et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface. 3, record 1, French, - arrangement%20de%20don
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