www.carters.ca
www.charitylaw.ca
•May use a facsimile signature on a receipt, provided that
–Receipts are distinctively imprinted (usually by a commercial
printer) with the name, address, and registration number of the
charity
–Receipts are serially numbered by a printing press or
numbering machine
–All unused receipt forms are kept at the charity’s address
•May
use computer-generated receipts, provided that
–The charity ensures that the computer system used
to store the receipts is password protected and restricts entry to and
modification of donor contribution records
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