This module looks at the basic rules that apply to gifts of service. The module answers questions on: What is considered a gift of service? Can our charity receipt for gifts of service? Where can we get more information on gifts of service?

Introduction

This module looks at the basic rules that apply to gifts of service.

The module answers questions on:

• What is considered a gift of service?
• Can our charity receipt for gifts of service?
• Where can we get more information on gifts of service?

 Gifts of Service

A gift is defined as the voluntary transfer of property without consideration.

Services are not considered property. Therefore, gifts of service, that is, time, skills, or effort, do not qualify as gifts.

If a person receives payment for their services, and subsequently donates the amount of the payment to the charity, a tax receipt can be issued. Because, in this case, there was a transfer of property (cash), a receipt can be issued for the gift of cash.

Notice

Information in this module is provided for general educational purposes and not as legal or accounting advice. Consult a lawyer or accountant for professional advice.

Information is accurate as of 2019.

For changes after this date, consult Canada Revenue Agency.