www.carters.ca
www.charitylaw.ca
Purchase
of an item or service by the charity
Sponsorship fees where the sponsor receives something
in exchange for the donation made, such as advertising
Loans
Free
use of a property
Court
ordered donations
Gifts from other charities or qualified donees (as it would
serve no purpose)
Fundraising proceeds, e.g., dinner tickets, concert admission,
bake sale, etc. for the value of the advantage
Anonymous gifts (unless CRAs requirements are followed,
e.g. donor establishes an agency or trust agreement to make the anonymous gift)
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