www.carters.ca
www.charitylaw.ca
§The date
the gift was returned
§The name
and address of the original donor (and their first name and
initial, if an individual)
§The
information contained in the original receipt
–A copy of the information return
must be provided to the donor
–The requirements regarding the
content of information returns are deemed to have come into force
for returns on or after March 22, 2011
–CRA will now be able to reassess
the return of income of a donor at any time where there is a return
of a gift for which an information return has been filed
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