{"id":36246,"date":"2023-02-22T15:21:58","date_gmt":"2023-02-22T20:21:58","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=36246"},"modified":"2023-05-18T09:21:19","modified_gmt":"2023-05-18T13:21:19","slug":"who-issues-the-treasurers-receipts","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2023\/02\/22\/who-issues-the-treasurers-receipts\/","title":{"rendered":"Who Issues The Treasurer’s Receipts?"},"content":{"rendered":"\n

Charities issue official donation receipts to donors all the time. A charity will typically authorize a small number of individuals to sign these receipts, whether they’re the executive director, treasurer, financial officer, or some other title. But a certain dilemma can arise if an authorized individual donates to the charity they typically sign receipts for; can they sign their own official donation receipts? Even if they can, should they?<\/p>\n\n\n\n

Background<\/h2>\n\n\n\n

The Tax Court of Canada (TCC) considered a related issue in a 2020 decision, Ampratwum-Duah v. The Queen<\/em> (Ampratwum). Canada Revenue Agency (CRA) reassessed a taxpayer who had claimed charitable donations during the 2005, 2006, and 2007 taxation years. That taxpayer was the religious leader of the charity during that time and signed off on his own donation receipts. In support of his case, the taxpayer’s only evidence of the donations were the receipts themselves; he did not provide any accompanying bank records, church records, or testimony from another official at the charity.<\/p>\n\n\n\n

Decision<\/h2>\n\n\n\n

The TCC was unconvinced, and reminded the taxpayer of his obligation under the Income Tax Act<\/em> (ITA): section 230, subsection (6) requires a taxpayer who serves a notice of objection or is a party to an appeal to the TCC to “retain every record, book of account, account and voucher necessary for dealing with the objection or appeal”.<\/p>\n\n\n\n

In other words, the taxpayer needed to keep adequate records to determine his payable taxes, including claimed deductions, until his appeal was decided. He failed to do so because the only records he kept were the official donation receipts, signed by himself. The court held that, without any corroborating evidence, the taxpayer failed to comply with the record-keeping requirement in s. 230(6) of the ITA. It then held that there was insufficient evidence to determine whether the claimed donations had been made.<\/p>\n\n\n\n

Application<\/h2>\n\n\n\n

Where does this leave the charity’s financial officer, or similarly authorized individual? It is possible the court could have found in favour of this taxpayer if he had provided bank records or compelling testimony from someone else at the charity with knowledge of donations. If an authorized individual decides to sign their own official donation receipts, they should keep adequate records from a variety of sources. However, best practice is to avoid that situation altogether by having another authorized individual sign their official donation receipts.<\/p>\n\n\n\n

CCCC members can log in to the Knowledge Base for more information about keeping proper books and records<\/a>. They are also welcome to contact our Member Support Team with their questions.<\/p>\n","protected":false},"excerpt":{"rendered":"

Charities issue official donation receipts to donors all the time. A charity will typically authorize a small number of individuals to sign these receipts, whether they’re the executive director, treasurer, financial officer, or some other title. 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UPDATE (January 23, 2025) Both the CRA and Department of Finance have released further information about the donation receipt extension. Updated CRA Information CRA has released information focusing on the administrative side of the extension both for donors and\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":36203,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2023\/02\/02\/scc-dismisses-leave-to-appeal-re-receipting-suspension\/","url_meta":{"origin":36246,"position":1},"title":"SCC Dismisses Leave to Appeal Re: Receipting Suspension","author":"Deina Warren","date":"February 2, 2023","format":false,"excerpt":"In a decision released today, the Supreme Court of Canada (SCC) dismissed an application for leave (a request) to appeal on a case about receipting suspensions. By dismissing the leave to appeal, the SCC affirmed a lower court decision that receipting suspensions will be imposed even if a charity\u2019s objections\u2026","rel":"","context":"In \"charitable donations\"","block_context":{"text":"charitable donations","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charitable-donations\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/02\/1.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/02\/1.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2023\/02\/1.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":18756,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2015\/06\/05\/when-cra-knocks-proving-charitable-donations\/","url_meta":{"origin":36246,"position":2},"title":"When CRA Knocks: Proving charitable donations","author":"Deina Warren","date":"June 5, 2015","format":false,"excerpt":"Authored by Nevena Urosevic, Associate Director of Legal Affairs CCCC is aware that some of its members are being asked by donors to assist them in providing proof to the Canada Revenue Agency (\u201cCRA\u201d) for donations made, even though the charity has already provided the donor with an official receipt.\u2026","rel":"","context":"In "Charity law and policy"","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":14660,"url":"https:\/\/www.cccc.org\/news_blogs\/cccc\/2011\/03\/22\/federal-budget-2011\/","url_meta":{"origin":36246,"position":3},"title":"Federal Budget 2011","author":"CCCC","date":"March 22, 2011","format":false,"excerpt":"There is considerable question as to whether Federal Budget 2011 will receive the support of Parliament.\u00a0 However, CCCC is providing information about measures affecting charities on the possibility the budget may pass and because some of these provisions may return in future budgets. \u00a0 Generally Significant provisions within the Budget\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":38709,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2025\/11\/06\/federal-budget-2025-charity-highlights\/","url_meta":{"origin":36246,"position":4},"title":"Federal Budget 2025: Charity Highlights","author":"Deina Warren","date":"November 6, 2025","format":false,"excerpt":"Though they don\u2019t occupy the headlines, there are some important updates for charities in the 493-page, $78B deficit-predicting Federal Budget 2025 and accompanying Supplementary Information released on November 4. The list that follows is not exhaustive, but it highlights the most significant changes impacting charities. What is Not in the\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":25809,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/07\/31\/charity-auctions-and-receipting-new-cra-video-resources\/","url_meta":{"origin":36246,"position":5},"title":"[New Videos] Charity Auctions and Receipting","author":"Deina Warren","date":"July 31, 2017","format":false,"excerpt":"Authored by Philip A.S. Milley, Associate Director, Legal Affairs As a part of the Canada Revenue Agency\u2019s continued effort to educate the sector and to clarify rules that commonly confuse charities, the Charities Directorate has recently made available two new videos in their educational series on gifting and receipting. Gifting\u2026","rel":"","context":"In "Charity law and policy"","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-9qC","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/36246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=36246"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/36246\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media\/36259"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=36246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=36246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=36246"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=36246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}