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Gift with advantage (split) receipts

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Use this when the donor received something in return for the gift, so only part of it is eligible for a tax receipt. This is also called split receipting. It needs a signed-in account and costs 2 credits, or it is covered by a pass. See Gift types.

Steps

  1. On Create a receipt, sign in.
  2. Under Gift Information, choose Gift with Advantage (Split receipting). A Gift with Advantage Details box appears.
  3. Enter the Gift Amount ($). This is the total the donor paid.
  4. Enter Value of Advantage Received ($): the fair market value of what the donor received in return.
  5. In Description of Advantage, describe what the donor received. It must be at least 5 characters and no more than 50.
  6. Check Eligible Tax Receipt Amount. The page works it out as the gift amount minus the advantage.
  7. Fill in the rest of the form, then preview and generate.

For example, a $150 gift where the donor received a $40 advantage has an eligible amount of $110.

The 80 percent limit

If the advantage is more than 80% of the gift amount, the form shows CRA prohibits tax receipts when the advantage exceeds 80% of the gift amount. and won't generate the receipt. Check that you entered the gift amount and the advantage in the right fields.

What the receipt shows

The receipt shows four things in the gift section:

  • Total amount received: the gift amount
  • Value of advantage
  • Description of advantage
  • Eligible amount

If something goes wrong

  • Gift-with-Advantage receipts require authentication and credits: sign in and buy credits, or use a pass.
  • Advantage amount must be greater than $0: enter a value above zero. If there was no advantage, use a cash donation instead.
  • Advantage description must be at least 5 characters: write a longer description.

For the CRA rules on the eligible amount, the 80% threshold and the de minimis rule, see Split receipting.

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