We have a number of resources to assist including our online course Receipting for Canadian Registered Charities with an updated Receipting Kit.
If you wish to retain our law firm to assist with your charity or non-profit’s receipting questions, you can contact us.
Here is a press release from the CRA revoking New Flame Deliverance Ministries. The CRA alleges that New Flame Deliverance Ministries issued inappropriate receipts. It is a reminder that charities need to be careful how they receipt. For resources on…
On November 28, 2012 we will be having the Blumbergs’ Canadian Charity Law Institute in Toronto. It will be a full day of practical legal and ethical compliance information geared toward charities, professional advisors and those interested in regulatory issues…
The Vancouver Sun columnist David Baines has written an article entitled “Controversy swirls over library’s tax receipt issuance”. In that article he is questioning a couple of receipts issued by the RIchmond Public Library that were cumulatively for around $1.2…
In February 2012, the Charity Law Information Program (CLIP) had a very successful “Being Good at Doing Good” conference. We had about 250 attendees in Toronto and the conference lasted 2 days. We had some of the top experts from…
This CRA letter looks at “Whether a donation receipt can be issued by a charity to an individual who has agreed to donate wines and incur expenses in hosting a fundraising dinner on behalf of the charity, and to the…
Here are some webinars with Daniel Brunette on receipting by Canadian registered charities. 101 – Émission de reçus aux fins de l’impôt (Receipting 101- Receipting Basics) https://ocsa.webex.com/ocsa/lsr.php?AT=pb&SP=TC&rID=9379322&act=pb&rKey=5197eab786ed8884 201 – Situations spéciales et défis (Receipting 201 –…
Here are some receipting webinars prepared for the Charity Law Information Program in French by Daniel Brunette. They are free and last approximately 1 hour each. 101 – Émission de reçus aux fins de l’impôt (Receipting 101-…
Here are three free webinars from the Charity Law Information Program dealing with receipting by registered charities and gifts in kind on March 6, 2012. Mar 6 2012 Receipting 101 for Canadian Registered Charities 10:00am – 11:00am https://ocsa.webex.com/ocsa/k2/j.php?ED=180546817&UID=1053890197&HMAC=a04b61ed1db6ac230ffa5f1344a6679919c17b2b&RT=NCMxMQ%3D%3D&FM=1 Receipting…
[HERE IS THE UPDATED 2018 BLUMBERGS' RECEIPTING KIT] The Charity Law Information Program (CLIP) has just released the Receipting Kit for Canadian Registered Charities. The kit is 25 pages long and provides an overview of what a registered charity needs…
The CRA has just issued a revised guidance on “Donation of Gift Certificates or Gift Cards Guidance”. This guidance replaces Policy Statement CPS-018, Donations of Gift Certificates. Gift certificates and gift cards are frequently donated to charities but can the…
Here is a copy of my paper delivered at the Ontario Bar Association (OBA) Institute 2011 entitled Top Receipting Concerns for Canadian Registered Charities. I was delighted to be co-chairing the program and that there were 90 lawyers out for…
Canadian registered charities cannot issue official donation receipts for services such as a volunteer spending time or a donation of office space. Here is more information from the Charities Directorate of CRA: “Gifts of services Can a registered charity…
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. Issuing complete and accurate donation…
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 for the average donor it is helpful to issue them by the end of…
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 charity. Here is the list: “What information must appear on an official donation…
If you are a Canadian registered charity and you want to issue “official donation receipts” (tax receipts) then you should look at the sample official donation receipts provided by the Charities Directorate of CRA. They provide 4 samples depending on…
NO. See CRA note below for more information. Does a registered charity have to issue official donation receipts for gifts it receives? • No. Receipting carries with it a certain administrative burden, and receipted donations increase a registered charity’s…
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 circumstances that fair market value needs to be deducted from the eligible amount of the…
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. The document is located at Here is an excerpt dealing with what gifts you can claim.…
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 receipted. The document is located at Here is an excerpt dealing with carrying forward tax…
No. See warning from CRA below. “Issuing receipts Caution: Gifts of services A registered charity is not permitted to issue an official donation receipt for a gift of service. At law, a gift is a voluntary transfer of property. Gifts…
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 receipted. The document is located at Here is an excerpt dealing with The Cultural Property…
Here is a note from CRA on cheque exchanges for Canadian registered charities. Policy Commentary Release Date March 29, 2000 Reference Number CPC – 017 Subject Official donation receipts – Whether gifts of services qualify as charitable donations Purpose To…
Here is CRA comments on whether a Canadian registered charity can return a gift to a donor? “Returning a gift to a donor Can a registered charity return a gift to a donor? In most cases, a registered charity…