CRA sources for receipting rules
Updated
These are the CRA pages behind the receipt rules pages. The rules come from the CRA, and the CRA can change its pages. Always check the current page for your situation, and ask a professional if you are unsure. Pages and publications that FreeCharityReceipts does not cover are listed so you can find them.
What a receipt must show
- What information must be on an official donation receipt from a registered charity? (opens in a new tab): the required elements for cash and non-cash gifts.
- Issuing complete and accurate donation receipts (opens in a new tab): a checklist version of the same elements, and what a charity cannot receipt.
- Sample official donation receipts (opens in a new tab): examples of receipts.
- Registration number (opens in a new tab): the format of the registration number and why it must never be lent.
- Charity's address (CPC-015) (opens in a new tab): whether a post office box can be the charity's address on a receipt.
Who the receipt is for, and when to issue it
- What you need to know to issue an official donation receipt (opens in a new tab): who the true donor is, the eligible amount and the date of donation.
- Issuing a receipt in a name other than the donor's (CPC-010) (opens in a new tab): when a receipt can name someone other than the person who wrote the cheque.
- When should a charity issue a receipt (opens in a new tab): timing, cumulative receipts and non-cash gifts.
Advantages and values
- The CRA's split receipting page (opens in a new tab): the eligible amount, the 80% threshold and the de minimis rule.
- Determining fair market value of non-cash gifts (opens in a new tab): fair market value, appraisals and advantages.
- Deemed fair market value rule (opens in a new tab): when a receipt must be for the lesser of value and cost.
- Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value (opens in a new tab): the CRA's detailed technical interpretation of both topics.
- P113, Gifts and Income Tax (opens in a new tab): the CRA's guide for donors.
Corrections, records and penalties
- Correcting or replacing official donation receipts (opens in a new tab): see Correct a receipt.
- Computer-generated receipts (opens in a new tab): when a computer-generated receipt is acceptable and how to protect it.
- Books and records (opens in a new tab): what a registered charity must keep and for how long.
- Consequences of improper receipting (opens in a new tab): penalties for receipts with incorrect or false information.
The CRA's index
- Issuing receipts (opens in a new tab): the CRA's index of all its receipting pages.
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