www.carters.ca
www.charitylaw.ca
d)When to Receipt
A charity is
not required to receipt donations for gifts it accepts
A charity may
set administrative minimum threshold of gifts
before issuing receipts
The date of
issue of a receipt is the date on which the
receipt was prepared
There are no
requirements that receipts must be issued
within a particular time frame, but CRA suggests
that they be issued at least by the last day of February following the year during which the gift was made
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