D.
WHEN TO RECEIPT?
•A
charity is not required to receipt donations for gifts it accepts
•A
charity may set administrative minimum threshold of
gifts before issuing receipts
•The
"date of issue" of a receipt is the date on which the
receipt was prepared
•There
are no requirements that receipts must be issued within a particular
time frame, but CRA suggests that they be issued at least
by the last day of February following the year during which the gift
was made
•