- Are you an individual planning to give money or other property to a registered charity or other qualified donee?
- Do you own land or a building, or have stocks or bonds that you would like to give to a registered charity or other qualified donee?
- Do you own an oil painting, stamp collection, etching, sculpture, antique, or coin set that you would like to give to a gallery or museum?
- Are you an artist wanting to donate some of your work?
- Are you having your gift appraised?
- If so, the decisions you make may affect your tax situation. This pamphlet will provide you with information about making a gift. It includes income tax changes that have been announced, but were not law at the time of printing.
Gifts and Income Tax Guide [P113] - current year