Glossary

E

Eligible amount

When a person donating to a registered charity receives something in return for their donation, the value of what the person received (a gift or a meal, for example) must be subtracted from the amount of the donation when a tax receipt is issued. The amount of the donation minus the value of what the person received is the eligible amount. This is the amount the donor can claim for tax purposes.

Evidence

The different ways to establish that a fact is true or a legal document exists. Examples of evidence include statements of witnesses who saw or heard something, or an admission by a person that a fact is true.

Execution

To do what is ordered in a court decision. Execution is “voluntary” when the person involved is willing to obey the decision. Execution is “compulsory” when this person must be forced to respect the decision, by seizing his belongings to pay his debts, for example.

Exhibits

Documents or other objects that are put into the court record to be used as evidence.

Expenditure

Another word for expense. For charities, expenditures include salaries and benefits, rent or mortgage payments, travel, the cost of vehicles, advertising and office supplies.

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