The following links provide you with access to additional information on the basic legal requirements relating to receipting for all Canadian charities that are registered with the Canada Revenue Agency.

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)

Capacity Builders: Receipting Kit - Receipting Guide
This receipting kit is designed to assist a volunteer or staff person of a Canadian registered charity who is assigned the task of issuing receipts. This kit provides information with respect to receipting in general but it is not legal advice tailored to the factual situation of your charity. You can obtain electronic copies of this receipting kit at the Charity Law Information Program website ( This receipting kit comprises the CLIP Receipting Guide. The kit also includes an attachment of in depth policy documents, legislation and CRA bulletins related to receipting.

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