Regulatory reform

New requirement for official donation receipts - Questions and Answers

1. What is the new requirement for registered charities that issue official donation receipts?
2. What name and Web site address must appear on all receipts?
3. What if your current stock of receipts does not contain this information? Do you have to throw them out and buy new ones?
4. Will receipts without the new information be rejected?
5. Will registered charities be penalized for not including the new information?

1. What is the new requirement for registered charities that issue official donation receipts?
Registered charities have to include the name and Web site address of the Canada Revenue Agency on official donation receipts.

2. What name and Web site address must appear on all receipts?
The name Canada Revenue Agency and the Web site address www.cra-arc.gc.ca/charities have to appear on all receipts.

Note
If you have used the Agency’s former name and Web site address on your receipts, i.e., Canada Customs and Revenue Agency, the CRA will honour them.

3. What if your current stock of receipts does not contain this information? Do you have to throw them out and buy new ones?
No. It is acceptable to include the name and Web site address of the Canada Revenue Agency by other than normally required printed means (e.g., sticker, stamp, handwritten).

4. Will receipts without the new information be rejected?
No. The Canada Revenue Agency (CRA) will honour receipts issued in 2005 that do not contain the new information. However, the CRA expects all registered charities to include the new information as of January 1, 2006.

5. Will registered charities be penalized for not including the new information?
No. Registered charities will not be penalized for not including the new information in 2005. However, the Canada Revenue Agency expects that all registered charities will include the new information as of January 1, 2006.

There are new summary policies on our site.

• Assessment, CSP-A27.
• Capital Gains Pool, CSP-C25.
• Collection, CSP-C26.
• Compensation, CSP-C29.
• Compliance Agreement, CSP-C27.
• Control of Corporation, CSP-C28.
• Eligible Donee, CSP-E09.
• Fairness, CSP-F15.
• Financial Penalties, CSP-F17.
• Objection, CSP-O05.
• Revocation - Registered Canadian Amateur Athletic Association, CSP-R25.
• Revocation Tax, CSP-R24.
• Sanctions, CSP-S17.
• Suspension, CSP-S18.
• Tax Court of Canada, CSP-T09.
• Undue Benefits, CSP-U02.
• Winding-up Period, CSP-W03.

Strengthening Canada's Charitable Sector: Regulatory reform

The final report of the Joint Regulatory Table, an advisory body created under the Voluntary Sector Initiative, has been released. The report, entitled "Strengthening Canada's Charitable Sector: Regulatory Reform", examines how charities are regulated federally and looks at options for change.