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  • Gifts, donations and contributions deduction objections

    We need specific documents and information to process an objection to our decision about gifts, donations and contributions.

    Providing this information up front will reduce delays.

    If you wish to lodge an objection about gifts, donations and contributions, you'll need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    See also:

    Supporting information required

    If you have previously given us any of the information listed below, you don't need to resend it.

    The information we need includes:

    • the amount (or value of property) of each gift or donation
    • the name of the entity that received the donation or gift
    • whether the entity that received the gift is a political party or candidate in a political process
    • the date the donation or gift made
    • whether it was a gift of money, or some form of property (if the gift was a form of property, we need to know what the gift was)
    • whether you will be providing substantiation for each gift (such as receipts, or letters from the recipients)
    • whether you received anything in return for your contribution (such as a ticket to attend a fund-raising dinner)
    • whether the gift was subject to any conditions, if so we need to know the conditions
    • whether the gift is final, or if you can call for it to be returned in any way
    • whether you made a written election to spread the tax deduction across more than one year, if yes, will you need to provide the document.

    Next steps:

      Last modified: 26 Sep 2017QC 53395