S27. What if a person wants to make a charitable donation to honour another person, in memory of a deceased person, or to make a gift to another person; for example the gift of digging a well in a poor village in Africa?
Many charities have programs that create this kind of charitable donation. If a person wishes to dedicate a gift to another person or make a donation in their name, then they may arrange for that person to receive a Charity Gift Card.
However, the tax receipt must be in the name of the person making the cash payment, and cannot be issued to the person being honoured or remembered, or the person in whose name that gift is given.