How to Issue Official Donation Receipts in Canada: CRA Rules for Charities
Quick answer: An official donation receipt must show the charity’s name, address and registration number, a unique serial number, where and when it was issued, the date of the gift, the donor’s name and address, the amount of the gift, any advantage received, the eligible amount, an authorized signature, and the CRA’s name and website. Keep a copy for at least two years after the end of the calendar year of the gift.
Donation receipts are what your donors see, and what the CRA checks first in an audit. Small errors, such as a missing registration number or a receipt for something that isn’t a gift, can create problems for both the donor and the charity.
What every official donation receipt must include
- A statement that it is an official receipt for income tax purposes
- The charity’s name and address as registered with the CRA
- The charity’s registration number
- A unique serial number
- The place or locality where the receipt was issued
- The date (or year, for cash gifts) the gift was received, and the date the receipt was issued
- The donor’s full name, including middle initial, and address
- The amount of the gift, the amount and description of any advantage, and the eligible amount
- The signature of an individual authorized by the charity to acknowledge gifts
- The name and website address of the Canada Revenue Agency
For gifts in kind, also include a brief description of the property, its fair market value at the time of the gift, and the name and address of the appraiser if it was appraised.
Gifts with an advantage: galas, auctions and dinners
When a donor receives something back, such as a dinner at a fundraising gala, you can only receipt the eligible amount: the amount paid minus the fair market value of the advantage. If a gala ticket costs $250 and the dinner is worth $80, the receipt shows an eligible amount of $170. If the advantage is very small, the lesser of $75 or 10% of the gift, the CRA generally lets you ignore it.
What you cannot receipt
- Donated time or services (you can pay for the service and let the person donate the payment back)
- Payments where the donor receives full value in return, such as most membership fees or event tickets with no gift portion
- Gifts directed to a specific individual chosen by the donor
- Gifts that were never actually received by the charity
Lost, incorrect or replaced receipts
If a receipt is lost or needs correcting, issue a new receipt with a new serial number that clearly states it cancels and replaces the original, and keep a copy of the voided receipt in your records.
Electronic receipts and record keeping
Many charities email PDF receipts. Electronic receipts must contain the same information and be protected so they can’t easily be altered. Keep copies of receipts for at least two years from the end of the calendar year in which the gift was made, and keep your general ledger and supporting documents for six years.
Make receipting part of your monthly routine
The charities that get receipting right reconcile their donor database to their accounting system every month, not just in January. That way the year-end receipt run is a formality instead of a scramble. Our donation tax receipt service and donor CRM reconciliation handle exactly this.
Frequently asked questions
When do Canadian charities need to issue donation receipts?
There is no fixed legal deadline, but donors need receipts to claim their tax credit, so most charities issue annual receipts by the end of February for the previous calendar year, or receipt each gift as it arrives.
Can a charity issue a receipt for a gala or event ticket?
Yes, but only for the eligible amount: the ticket price minus the fair market value of what the donor receives, such as the meal. If the advantage is no more than the lesser of $75 or 10% of the payment, it can generally be ignored.
How long must a charity keep copies of donation receipts?
At least two years from the end of the calendar year in which the donation was made. Books of account and source documents generally must be kept for six years.
Disclaimer: This article is for general information only and reflects the rules and guidance available when it was published on October 14, 2026. Tax, charity and accounting rules change over time, and every organization’s situation is different. Please consult a qualified lawyer or accountant before relying on this information. Linked CFO is not a public accounting firm, and this article is not legal, tax or accounting advice.
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