In my specific proposal in terms of actually identifying what donations qualify, the provinces typically piggyback the federal system. In terms of gifts that are recognized federally, they're also recognized provincially. So that's one of the talking points.
The second is that Quebec historically has had a broader definition of “gift” applied, because Quebec law actually recognizes split transactions as qualifying as gifts under provincial law. So in the kind of example where a donor sells property for less than its fair market value, it's actually recognized as a gift under Quebec law.
The problem with the rest of the country is that it wasn't a gift at common law, and that's one of the issues that the law has sort of tried to reconcile. We have a bijural state. That's been one of the other talking points that the proposed split receipting rules were meant to remedy, but of course they're not enacted, and they may not even be in draft form before the House anymore.