The Canada Revenue Agency has recently declared that as of March
31, 2019 all official charitable donations receipts must include
the name and website address of the Canada Revenue Agency –
www.canada.ca/charities-giving.
The purpose of this post is to provide details dealing with
other information required to be included.
This information applies to charitable receipts for both cash
gifts and non-cash gifts.
Definition of Benefits
The amount eligible for a charitable receipt given for donation
to a charity depends upon whether a benefit (CRA uses the term
"advantage") was received by the donor. In the case of a
donation with a benefit to a donor, the amount of the benefit must
be subtracted from the amount of the gift. The remaining value is
called the eligible amount of the gift. The eligible amount of the
gift is the amount that a donor can claim for income tax purposes.
For example, if a donor pays $100 to attend a fundraiser dinner and
gets a meal valued
