A Canadian Charity receipt must include, in a manner that cannot be easily changed, at minimum, the following information:
- That it is an official receipt for income tax purposes;
- The charity’s BN (Business Registration Number), name, and address in Canada as recorded with the Canada Revenue Agency;
- The serial number of the receipt;
- The place where the receipt was issued;
- If it is a cash donation, the day and year on which the charity received the donation;
- If the donation is a gift other than cash, that is, a gift in kind;
- The day on which the charity received the donation;
- A brief description of the gift and the name and address of the appraiser of the property - if it is a gift in kind;
- The day on which the charity issued the receipt;
- the full name, including middle initial, and address of the donor;
- The amount of a cash donation, or if the donation is a gift other than cash, the amount that is the fair market value of the gift at the time it was made;
- The signature of an individual authorized by the charity to acknowledge donations;
- The name and website address of the Canada Revenue Agency www.cra.gc.ca/charities.
For a sample Charity Reciept that includes all the mandatory elments of a Canadian Charity Reciept, click here: FAQ R12 – Sample Receipts.