Here is a copy of CRA’s Checklist for Canadian charities issuing complete and accurate donation receipts.  In a short checklist CRA reminds Canadian registered charities of some basic matters when it comes to receipting.

http://www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/rcpts-eng.html

Issuing complete and accurate donation receipts
A registered charity may only issue official receipts for donations that legally qualify as gifts. An official receipt must contain all the information specified in Regulation 3501 of the Income Tax Act.
Checklist
Do the donation receipts of the charity contain these mandatory elements:
• For gifts of cash:
? a statement that it is an official receipt for income tax purposes;
? the name and address of the charity as on file with the CRA;
? the charity’s registration number;
? the serial number of the receipt;
? the place or locality where the receipt was issued;
? the day or year the donation was received;
? the day on which the receipt was issued if it differs from the day of donation;
? the full name and address of the donor;
? the amount of the gift;
? (under proposed legislation) the value and description of any advantage received by the donor;
? (under proposed legislation) the eligible amount of the gift;
? the signature of an individual authorized by the charity to acknowledge donations; and
? the name and Web site address of the Canada Revenue Agency (www.cra.gc.ca/charities).
• For non-cash gifts (gifts in kind), these additional elements:
? the day on which the donation was received (if not already indicated);
? a brief description of the property transferred to the charity;
? the name and address of the appraiser (if property was appraised); and
? (under proposed legislation) in place of the amount of the gift mentioned above, the deemed fair market value of the property.
Note
For gifts in kind, the eligible amount of the gift cannot exceed the deemed fair market value of the item. An appraisal is recommended for items valued at $1,000 or more.
A registered charity cannot issue receipts for the following:
• for contributions of services provided to the charity (services do not qualify as gifts);
• on behalf of another organization or charity;
• in a name other than the name of the true donor.
References
• CSP-R02, Receipts – Sanctions – Revocation
• P113, Gifts and Income Tax
• Income Tax – Technical News No. 26
• Sample receipts