Saturday, 15 February 2025, 8:23 AM
Site: RRU Open Educational Resources
Course: Give Green Canada (Give Green Canada)
Glossary: Here is a Helpful Glossary of Gift Planning
D
DeemTo hold, consider, or treat as if. |
Deferred giftAny charitable gift arrangement where the charity's use of the asset is delayed to some future time. |
Depreciable propertyProperty acquired for the purpose of gaining or producing income in relation to which a taxpayer can claim capital cost allowance. The Income Tax Act prescribes the kind of property against which capital cost allowance can be claimed. Land is not depreciable property. |
DesignationAuthorization by the Minister of Water, Land and Air Protection of an individual or organization to hold a conservation covenant or a statutory right of way. Designation may be general designation or individual. |
Disbursement quotaThe new federal budget 2010 proposes elimination of the disbursement quota. Formerly the minimum amount of a charity's income that is to be applied to its charitable purposes. |
Dominant tenementLand that receives the benefit of a covenant or easement over a neighbouring property called the servient tenement. |
DonorA person, foundation, or corporation that makes a gift. |