EP8. Can a charity issue a receipt prior to the transfer of property by the deceased’s estate?(Reprinted with permission from Info Sheet #12 Enduring Property by Charities Files)
No. A donation tax credit can, however, still be claimed on the deceased taxpayer’s final return. Where the charity receives a letter from the estate advising of the gift and its value, the registered charity can issue a letter to the estate acknowledging the gift and stating that it will accept the gift.