Canada Revenue Agency: Charities and Giving, Operating a registered charity

Select "Issuing Receipts" from the list of topics.

Imagine Canada: Charity Tax Tools, Gifts and Receipting

Describes types of gifts, determining the value of gifts, basic information about receipts and split receipting

Capacity Builders: Charity Law Information Program (CLIP) Resources

Includes webinar materials on Canadian Charitable Tax Receipts (one section lists when not to issue a receipt)

The Charities File: On Board: Fundraiser’s Receipt Book Tip Sheets

Provides information about the dos and don’ts of receipting as well as a decision tree for receipting gifts