Donation Receipt Checklist (Canada)

Only a registered charity can issue official donation receipts for income tax purposes in Canada — and every receipt has to carry the fields CRA requires. A receipt missing a mandatory field is not a minor typo; it is a receipt that should not have been issued, and it is the kind of thing that surfaces in an audit. Run every receipt through this checklist before it goes out.

Last reviewed: October 2026. For the authoritative requirements, see CRA's guidance on issuing official donation receipts.

The mandatory receipt fields

• ☐ The charity's name and address
• ☐ The charity's CRA registration number (the full RR number, e.g. RR0001)
• ☐ A unique serial number for the receipt — sequential and unbroken across the year
• ☐ The date the donation was received (not the date you printed the receipt)
• ☐ The donor's full name and address — exactly as it should appear for tax filing
• ☐ The eligible amount of the gift — the amount minus the value of any advantage the donor received
• ☐ A description of any advantage given (gala dinner, auction item, thank-you gift)
• ☐ The signature of a person authorized by the charity to acknowledge gifts
• ☐ A statement that the receipt is for income tax purposes, with CRA's name and website address

This is a plain-language summary of the key fields — not the full official list. Non-cash gifts (securities, property) have additional requirements.

Want the finished toolkit? Get the Donation Tracker + CRA Receipt Checklist →

Common errors that invalidate receipts

• Receipting the full amount instead of the eligible amount. If a donor paid $150 for a gala ticket with a $60 dinner, the receipt is for $90. Receipting the full $150 is the single most common error.
• Receipting donations of time or services. You cannot issue a tax receipt for volunteer hours or donated services, no matter how valuable. Gifts must be property — cash, securities, or goods.
• Broken or duplicated serial numbers. Receipt numbers must be sequential with no gaps and no repeats. A gap is the first thing an auditor asks about.
• Backdating receipts. The receipt date is the date the donation was received. Issuing a receipt in February dated "last December" is not how the calendar works.
• Missing the authorized signature. The receipt must be signed by someone the charity has authorized to acknowledge gifts — not just anyone with a printer.
• No advantage described. If the donor got something in return, the receipt must say what it was, not just show a reduced eligible amount.

Related guides

• What Information Should a Canadian Donation Record Include? — the internal log that feeds every receipt.
• Nonprofit Donation Tracking Spreadsheet — free CRA receipt checklist and printable lite donation log.