CRA Has Moved! Charities Must Update Their Receipts!

Authored by Philip A.S. Milley, Associate Director, Legal Affairs

The Canada Revenue Agency (“CRA”) has recently transitioned its website to its new domain: www.canada.ca/en/revenue-agency.html. The “Canada.ca” domain will act as the primary location of all Government of Canada websites. It appears that many of the Charities Directorate pages have transitioned to the directorate’s new location www.canada.ca/en/services/taxes/charities.html.

Impact on Receipts

Registered charities are obligated to create complete and accurate receipts. The source of this obligation is from the Income Tax Act Regulation 3501(1)(j) which requires, among other things, that a donate receipt contain “the name and Internet website of the Canada Revenue Agency.” As a result of the changing CRA website address, charities must update their donation receipts.

Since this change is so new, CRA has yet to update their own resources on this issue. CRA’s website still directs charities to use the url: www.cra-arc.gc.ca/charitiesandgiving. Even still, charities should update their donation receipts to reflect the new website (www.canada.ca/en/services/taxes/charities.html) to remain compliant with the regulations.

 

Noteworthy is provided for general information purposes and does not constitute legal or professional advice. Every organization’s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.