Canada Revenue Agency provides this comprehensive list of the varying scenarios under which charitable organizations issue receipts:
- Which organizations can issue official donation receipts?
- Does a registered charity have to issue official donation receipts for gifts it receives?
- What you need to know to issue an official donation receipt
- Determining fair market value of gifts in kind (non-cash gifts)
- Split receipting
- Correcting or replacing official donation receipts
- Consequences of improper receipting
- Sample official donation receipts
- When should a charity issue a receipt?
- What information must be on an official donation receipt from a registered charity?
- Deemed fair market value rule
- Fundraising events
- Cause-related marketing
- Lottery prizes
- Computer-generated receipts
- Non-qualified investments
Government of Canada
- charitable donations