–If a charity is asked to issue a receipt in another person’s
name and there is no obvious indication as to the true donor, the
charity should request a written declaration or letter from the
party providing the donation as to the identity of the true donor,
in order to allow the charity to ensure that the name it records
on the receipt is that of the true donor
•Duplicate copies of receipts must be retained for at least
two years from the end of the last calendar year to
which the receipts relate
•However, it is prudent to retain duplicate receipts if possible
(e.g. in the event of a future CRA audit and/or investigation)