January 2013

Afovia v. The Queen - recent TCC case confirms that mandatory elements of receipt are mandatory

Posted by .(JavaScript must be enabled to view this email address) on 01/21/2013 | comments (0) | permalink | forward to a friend
Posted under News | What's New from the Charities Directorate of CRA | Canadian Charity Law | Ethics and Canadian Charities | Avoiding 'Charity' Scams

In a recent Tax Court of Canada case Afovia v. the Queen, Paris J. decided that CRA can revoke a charity for issuing official donation receipts that do not have all the mandatory elements on them.  As well, CRA can deny the credit to the taxpayer if the receipt does not have all the mandatory elements.  It is very important that Canadian charities that issue tax receipts are aware of the rules and follow them.  Here is a 145 page “Receipting Kit” that may be of assistance. http://bit.ly/A2jbA2 

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