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Frequently Asked Questions

Tax Receipting FAQ For Canadian Organizations

What information needs to be on a charitable donation receipt?

Receipts for monetary gifts must have the following:

  • A statement that it is an official receipt for income tax purposes the name and address of the charity as on file with the Canada Revenue Agency (CRA) a unique serial number
  • The registration number issued by the CRA
  • The location where the receipt was issued (city, town, municipality)
  • The date or year the gift was received
  • The date the receipt was issued
  • The full name, including middle initial, and address of the donor
  • The amount of the gift
  • The amount and description of any advantage received by the donor
  • The eligible amount of the gift
  • The signature of an individual authorized by the charity to acknowledge gifts
  • The name and website address of the CRA

Receipts for non-monetary gifts must have:

  • The date the gift was received (if not already included)
  • A brief description of the gift received by the charity
  • The name and address of the appraiser (if the gift was appraised)
  • The amount of a non-cash gift must be its fair market value at the time the gift was made

What is the deadline for issuing tax receipts?

Charitable organizations must issue their tax receipts before February 28th of the calendar year that follows the year of the donation.

Do I have to retain a copy of the receipt? How long?

You must keep all required records and supporting documents for a period of six years from the end of the last tax year they relate to.

What if the Donor asks for a duplicate receipt?

If a donor asks for a duplicate receipt, it must have:

  • All the required information found on a donation receipt
  • The serial number of the original receipt
  • A statement that it replaces the original receipt

Your organization should keep the copy of the original receipt and mark it as "cancelled".

What if I have to issue a refund?

The CRA states that once money is donated it is publicly owned, a nonprofit organization is not required to issue refunds.