www.carters.ca
www.charitylaw.ca
•For
gifts in kind, include additional information
–Day on which the donation was received (if not already
indicated)
–Brief
description of the property
–Deemed fair market value of the property in place of
amount of gift above
§Gifts in kind over $1,000 will
require a professional appraisal by a third party
–Name and address of the appraiser (if property was
appraised)
• See CRA sample
receipts on next slides for cash gifts and gifts in kind
17