"The appellants only briefly addressed subsections 248(30) to (32) of the Act and essentially challenged the Tax Court Judge’s interpretation of the word “value” in subsection 248(32). Subsections 248(30) to (32) were added to address situations where a donor may, in exchange for cash or property transferred to a registered charity, receive something of value. Subsection 248(30) provides that the existence of an advantage does not, by itself, disqualify a transfer from being a gift if the advantage does not exceed 80% of the fair market value of the transferred property or if the transferor establishes that the transfer was made with the intention to make a gift. The Tax Court Judge found that subsection 248(30) does not eliminate the requirement that a donor have the requisite donative intent. Where Mr. Walby and Mr. De Las Alas expected to make a profit from their participation in the GLGI Program, they had no donative intent with respect to any part of their cash payment. Therefore, subsections 248(30) to (32) did not assist them. These provisions operate to allow a donor to claim that a transfer of property is, in part, a gift, provided that the donor intends that part to be a gift."