The CRA has updated their publication P113(E) Rev. 12 which deals with “Gifts and Income Tax 2012”
Here is a link to the CRA publication: http://www.cra-arc.gc.ca/E/pub/tg/p113/p113-e.html
The CRA has updated their publication P113(E) Rev. 12 which deals with “Gifts and Income Tax 2012”
Here is a link to the CRA publication: http://www.cra-arc.gc.ca/E/pub/tg/p113/p113-e.html