www.carters.ca
www.charitylaw.ca
•To
replace a lost receipt
–Replacement receipt may be issued which must contain
all required information
–Indicate on the receipt that it cancels and replaces
receipt # (insert the serial number of the lost receipt)
–The charity’s copy of the lost receipt should be retained
and marked "cancelled"
•To replace a lost or spoiled receipt, all copies will be retained
and marked "cancelled," and another receipt may
then be issued
•If lost or stolen receipt stocks, the charity should notify
CRA immediately
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