R17. How can our charity replace a lost or spoiled receipt?
To replace a lost receipt, your charity can issue a replacement that must contain all required information plus the serial number of the lost receipt. The replacement receipt should also state that it “cancels and replaces the lost receipt.” Your copy of the lost receipt must be retained and marked “cancelled.”
In the case of a spoiled receipt, your charity can issue a new receipt, but must keep both the donor’s and charity’s original copies, marked “cancelled.”