Charitable Receipting Webinars by Daniel Brunette in French

Here are some webinars with Daniel Brunette on receipting by Canadian registered charities. 101 - Émission de reçus aux fins de l’impôt  …

Receipting webinars for Canadian registered charities in French

Here are some receipting webinars prepared for the Charity Law Information Program in French by Daniel Brunette.  They are free and last…

Upcoming webinars on receipting by registered charities from CLIP

Here are three free webinars from the Charity Law Information Program dealing with receipting by registered charities and gifts in kind on March 6,…

Receipting Kit for Canadian Registered Charities launched by the Charity Law Information Program

[HERE IS THE UPDATED 2018 BLUMBERGS' RECEIPTING KIT] The Charity Law Information Program (CLIP) has just released the Receipting Kit for Canadian…

CRA provides guidance on donation of Gift Certificates or Gift Cards to Canadian charities

The CRA has just issued a revised guidance on “Donation of Gift Certificates or Gift Cards Guidance”.  This guidance replaces Policy…

Top Receipting Concerns for Canadian Registered Charities by Mark Blumberg for the OBA Institute

Here is a copy of my paper delivered at the Ontario Bar Association (OBA) Institute 2011 entitled Top Receipting Concerns for Canadian Registered…

Why can gifts of services not be recognized with a donation receipt by a Canadian registered charity

Canadian registered charities cannot issue official donation receipts for services such as a volunteer spending time or a donation of office…

CRA’s Checklist for Canadian registered charities issuing complete and accurate donation receipts

Here is a copy of CRA’s Checklist for Canadian charities issuing complete and accurate donation receipts.  In a short checklist CRA…

When should a Canadian registered charity issue a receipt for a gift?

As there is no requirement for registered charities to issue receipts at all, there is no requirement in terms of when receipts would be issued but…

What are the mandatory fields that must be on a Canadian charity official donation receipt?

A regulation to the Income Tax Act (Canada) sets out exactly what has to be included in an official donation receipt issued by a Canadian registered…

CRA’s sample official donation receipts for Canadian registered charities

If you are a Canadian registered charity and you want to issue “official donation receipts” (tax receipts) then you should look at the…

Does a Canadian registered charity have to issue official donation receipts for gifts it receives?

NO.  See CRA note below for more information. http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/rcpts/rqss-eng.html Does a registered charity have…

What is split receipting for Canadian registered charities

Anytime a donor receives an advantage from the charity, the charity needs to determine the fair market value of the advantage and except in certain…

Gifts to Canadian registered charities and other qualified donees – what can you claim?

CRA’s document “Gifts and Income Tax” (P113(E) Rev. 09) is helpful for Canadian charities understanding what is a “gift” that can be receipted. …

Can an individual carry forward tax credits for a donation to a registered Canadian charity?

CRA’s document “Gifts and Income Tax” (P113(E) Rev. 09) is helpful for Canadian charities and taxpayers understanding what is a “gift” that can be…

Can a Canadian charity issue an official donation receipt for a gift of services.

No. See warning from CRA below. “Issuing receipts Caution: Gifts of services A registered charity is not permitted to issue an official…

How does The Cultural Property Export and Import Act affect cultural property donations

CRA’s document “Gifts and Income Tax” (P113(E) Rev. 09) is helpful for Canadian charities and taxpayers understanding what is a “gift” that can be…

Using a cheque exchange to turn a donation of services into a gift that can be receipted

Here is a note from CRA on cheque exchanges for Canadian registered charities. Policy Commentary Release Date March 29, 2000 Reference Number CPC -…

Can a Canadian registered charity return a gift to a donor?

Here is CRA comments on whether a Canadian registered charity can return a gift to a donor?…

Mission Trips and receipting by Canadian registered charities for volunteers travel expenses/costs

A lot can be written on mission trips and the appropriateness of issuing receipts. CRA has been auditing charities that are innapropriately issuing…

When is a gift to a Canadian registered charity really a gift that can be receipted?

When you give something to a charity it will not always be considered a “gift” for which you can get an official donation receipt. …

Can a Canadian registered charity issue a receipt for a donation of a gift certificate?

Depending on the situation it may be acceptable, or unacceptable, for a Canadian registered charity to issue an official donation receipt for the…

Can a Canadian registered charity issue official donation receipts for pledges?

The Charities Directorate of CRA cautions that official donation receipts cannot be issued for pledges.  When a person actually makes the…

Can a newly registered charity provide a receipt for gifts received prior to registration?

A Canadian registered charity can in certain cases provide a receipt for a cash gift that was provided before the effective date of…