My business is doing cause-related marketing. Can I get a tax receipt?

Generally, no, an official income tax receipt cannot be issued in this scenario. The benefit received by the business is to their reputation and their sales may have increased because of the promotion (collectively called an ‘advantage’). Since the CRA requires any advantage to be subtracted from an eligible donation, and the value of the advantage cannot be made clear, it’s not possible to issue a receipt. Often, the business chooses to claim the donation as an advertising expense instead of a charitable gift. The CRA webpage for cause-related marketing offers more guidance.