What information do you need to issue an income tax receipt?

For any eligible gift, the following information about the true donor and donation is required by the CRA to be on an official income tax receipt issued by the charity:

  • Full name of the donor (first and last name of an individual or registered business name)
  • Full address of the donor (home address of an individual, work address for businesses, organizations, etc.)
  • Date of the donation
  • Eligible amount of the donation — this may be calculated based on other conditions, such as whether the donor received anything in return for the donation