According to wording on end of year Tax Receipts for Canada it says you paid a "gift" then gives the amount you can claim on taxes. It does not sound like a gift if you have to pay 10% to get a Temple Recommend. I know if I gave someone a gift and they complained it was not enough (like declaring you are not a full tith payer and they denied you a temple recommend) I would be looking for better people to give gifts too.
How many TBM think they are giving a gift when they pay tithing?
I know it is just legal wording but words have meaning.

It’s a gift if you received nothing of value in return. There’s a certain ironic truth to that when giving money to LDS Inc.

If you do receive something of value, say you attend a charity fund raiser dinner for $100, and the dinner was worth $25, then $75 is tax deductible.

I think the US terminology is “charitable contribution”, but it means the same thing, like chesterfield/sofa/couch or soda/pop.

Blackmail

How much?
https://m.youtube.com/watch?v=Xsa_dy0w84Y

As I understand it, that is one reason the church officially does not specify the amount to donate. They used to, and the 10% thing has persisted. but somewhere along the way they did stop saying that directly.

From their website, opening sentence of “what is tithing”:

The word tithe means “a tenth part.” Tithing is a donation, or offering, of one-tenth of your income for the service of God.

You Have To Give The Gift To Get It. Get it?
When you get it, you have to give it back!

IOW, you have to give ALL YOUR SELF worth
TSCC isn't worth it. Not a red cent!

Why support something that doesn't support you?

I will gladly offer them 10% of my garbage; neatly dumped outside of their temple doors.

GREAT IDEA lol

The Bottom 10%!

Never take it off the top

Seems that you see this as "purchasing" a recommend. Reading between the lines it certainly is.

However. Paying a full tithe is no guarantee of a TR if you have sins in play. Highly unlikely, but you can still be denied. Denying a tithe payer a TR is the loophole to prove you are not purchasing the recommend but merely complying with one of the many signs of worthiness required. So technically they do keep the tithe in the gift category--coerced or not.

At the pulpit they say the greatest sin is denying the Holy Ghost, but down deep, everybody knows it's really not paying your tithing that will deprive you of the unmeasurable blessings of temple attendance.

I remember every time I went I felt the spirit so strong, surrounded by all my ancestors, and I learned something new every single time. Hahahahahahah HAHAHAHAHAHAH

So true
Well put

It is my understanding that Canadian tax law makes tithing a bit sticky when it comes to the church, based in the U.S., pulling in all tithing centrally. They still want their members to be able to take a tax deduction, so they get around the tax code by having Canadian members' tithing goes mostly to institutions that don't have the same problems. So, most of their tithing ends up going to directly to BYU as a donation. That might influence how their documentation is worded.

I had a Canadian Stake President explain something like this to me. Not sure if it's accurate.