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CRA Requirements

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Below are the Canada Revenue Agency’s requirements for issuing tax receipts for gifts (donations).

For All Gifts

An official donation receipt must always include the name and website address of the Canada Revenue Agency.

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For Cash Gifts

For cash gifts, the receipt must include

  • A statement that it is an official receipt for income tax purposes
  • The name and address of the charity as on file with the Canada Revenue Agency (CRA)
  • A unique serial number
  • The registration number issued by the CRA
  • The location where the receipt was issued (city, town, municipality)
  • The date or year the gift was received
  • The date the receipt was issued
  • The full name, including middle initial, and address of the donor
  • The amount of the gift
  • The amount and description of any advantage received by the donor
  • The eligible amount of the gift
  • The signature of an individual authorized by the charity to acknowledge gifts

For Non-Cash Gifts (In-Kind Gifts)

For non-cash gifts, the receipt must include

  • The date the gift was received
  • A brief description of the gift received by the charity
  • The name and address of the appraiser (if the gift was appraised, recommended if the value is more than $1000)
  • The amount of a non-cash gift must be its fair market value at the time the gift was made

Note: This information is provided as a courteously. For the latest requirements, see https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/operating-a-registered-charity/issuing-receipts/what-information-must-on-official-donation-receipt-a-registered-charity.html

Updated on 2026-09-13