S26. I am the owner of a small business that supports a registered company. Can I make a charitable donation by writing a cheque on my company's bank account but have our accountant issue a charitable receipt to me personally?

S26. I am the owner of a small business that supports a registered company. Can I make a charitable donation by writing a cheque on my company's bank account but have our accountant issue a charitable receipt to me personally?

No. The Canada Revenue Agency stipulates that where a registered charity receives a cheque from a corporation and is asked to issue the official donation receipt in the name of an individual who controls the corporations, the charity must refuse to issue the reciept to the individual. The charity may only issue a receipt to an idividual if there is evidence to show that the individual is the true donor.

A corporation could show this if the donation is by way of a personal cheque or if the corporation makes the donation in the name of or on behalf of an individual (e.g. a corporation accounts for the donation from a shareholder in the shareholder's account). This guideline also applies to a gift from a partnership in which both spouses are business partners.