I don't know what the position of the Canada Revenue Agency or the court would be in this case. All I can tell you is that a donation is a divestiture. There must also be an intention to donate. There is a maxim in law that states, “donner et retenir ne vaut”, which means that someone cannot, at the same time, give something and be certain or almost certain of receiving something in return. The donation involves a divestiture or a cut in respect of the property that someone has divested.
To answer your question, if we make a donation but a portion or all of the amount comes back to us, I do not think see that it would be a donation.