THE CONCEPT OF A GIFT/DON
Comparative Study - Civil Law
Common Law -Tax Law

by Joseph Sirois, LL.D.
Department of Justice Canada

Table of Contents

• Introduction
• 1. Civil law
  • 1.1 Terminology
  • 1.2 General principles
  • 1.3 Gifts mortis causa
  • 1.4 Gifts inter vivos
  • 1.5 Technical rules
  • 1.6 Gifts and trusts
  • 1.7 Summary
• 2. Common law
  • 2.1 Terminology
  • 2.2 General principles
  • 2.3 donatio mortis causa
  • 2.4 Gifts inter vivos
  • 2.5 Other forms of gifts
  • 2.6 Summary
• 3. Civil law - common law comparison
  • 3.1 General principles
  • 3.2 Gifts mortis causa - donatio mortis causa
  • 3.3 Gifts inter vivos
  • 3.4 Other differences between civil and common law
  • 3.5 Summary
• 4. Tax law and interaction with private law
  • 4.1 General principles
  • 4.2 Tax deduction and tax credit:considerations allowed under tax law
  • 4.3 Consideration under the ita
  • 4.4 Consideration that differs from the value of a property or certain services
  • 4.5 Contribution of services
  • 4.6 Capital of a trust and life interest
  • 4.7 Gift of a life insurance policy
  • 4.8 Summary
• Conclusion
• Bibliography