Tax Receipting and Return of a Gift

www.carters.ca

www.charitylaw.ca

•May email donation receipts to donors, provided that

–Receipts should be in a read-only or non-editable format

–Receipts should be protected from hackers through the use of appropriate software

–Receipts should be encrypted and signed with an electronic signature

–Use of secure electronic signature should be kept under the control of a responsible individual authorized by the charity

–Copies of email-issued receipts must be retained by the charity

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