Can a Charity issue a Donation Receipt for a year prior to when the Donation was received?

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Q. Can a Charity issue a Donation Receipt for a year prior to when the Donation was actually received? 

Answer: A registered charity must indicate the year in which it actually received the gift when prepaing its charity receipts. If the gift is dated, mailed, and postmarked in one year but received in the next year, the charity can issue a receipt indicating the year appearing on the postmark as the date it received the gift.

But note: A charity may not issue a charitable receipt until it has actually received the donation.