www.carters.ca
www.charitylaw.ca
•Must
reflect true donor on the receipt
–This
is a question of fact
–In general, where a charitable donation is provided by
way of a cheque on an account held jointly by spouses (i.e., both
names of the spouses appear on the cheque), then the charity will
issue the official donation receipt in either or both names, regardless
of how the cheque is endorsed
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