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.
No. This may come as a surprise for some but see CRA’s explanation. Policy Commentary Release Date August 19, 1992 Reference Number CPC – 006 Subject Gift-in-kind – Whether the fair market value of an item donated to a registered…
Can official donation receipts be sent by email? Yes. However a registered charity should take the following precautions to protect its electronic receipts: • receipts should be in a read-only or non-editable format; • receipts should be protected from hackers…
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 Gifts and Income Tax P113(E) Rev. 09 If you have…
Third party fundraisers, especially if run by volunteers, can be a very effective and efficient way to fundraise. However, charities are not allowed to just outsource receipting functions. Here is a document from CRA on third party fundraisers and receipting…
No. Here is CRA’s view on why such a payment cannot be receipted. Policy Commentary Release Date June 23, 1993 Reference Number CPC – 008 Subject Gift – Whether the payment to a registered charity instead of paying union dues…
Chris Sorensen of Macleans recently wrote a piece entitled “An artful scheme: One firm’s pitch to help people use a tax shelter by buying and then donating old photos is raising eyebrows in the art world and words of caution…
The CRA is cracking down on tax preparers and others who issue false charitable donation receipts. Canada Revenue Agency News Release Brampton tax preparer guilty of tax fraud scheme Brampton, Ontario, July 15, 2010…On June 29, 2010, Leslie George…
The CRA has laid charges against a promoter of an art donation scheme in which there was a donation of overvalued artwork to the Municipality of Larouche. Municipalities are qualified donees entitled to issue official donation receipts just like registered…
This case involves an accountant, Mr. Michael George Perris, recommending a charity tax shelter scheme to his client that was unsuccessful. The case deals with whether this accountant is a fiduciary and if so whether he breached his fiduciary duties…