{"id":38320,"date":"2025-01-06T17:53:41","date_gmt":"2025-01-06T22:53:41","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=38320"},"modified":"2025-01-23T15:45:55","modified_gmt":"2025-01-23T20:45:55","slug":"prorogation-and-donation-receipts","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2025\/01\/06\/prorogation-and-donation-receipts\/","title":{"rendered":"Prorogation and Donation Receipts (Updated Jan 23, 2025)"},"content":{"rendered":"\n<p>What does prorogation mean for the government\u2019s proposed donation receipt extension?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">UPDATE (January 23, 2025)<\/h2>\n\n\n\n<p>Both the CRA and Department of Finance have released further information about the donation receipt extension.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Updated CRA Information<\/h2>\n\n\n\n<p>CRA has <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/operating-a-registered-charity\/issuing-receipts\/extension-charitable-donations-2024.html\" target=\"_blank\" rel=\"noreferrer noopener\">released information<\/a> focusing on the administrative side of the extension both for donors and for charities.<\/p>\n\n\n\n<p><strong>Charities do not <em>have<\/em> to issue donation receipts<\/strong><\/p>\n\n\n\n<p>For charities, the CRA notes that there is no <em>requirement<\/em> to issue an official donation receipt or issue a receipt within a certain timeframe. If a charity does issue receipts, it must follow the applicable receipting rules. <\/p>\n\n\n\n<p>Charities are not required to issue donation receipts specific to the extension period. <\/p>\n\n\n\n<p><strong>Dating Donations<\/strong><\/p>\n\n\n\n<p>In person and electronic donations &#8211; the date of donation is the date the charity receives the gift.<\/p>\n\n\n\n<p>Donations by mail &#8211; the date of the postmark is the date of the donation. If the donation is received January 10, 2025 but postmarked December 28, 2024, the date of donation is December 28, 2024.<\/p>\n\n\n\n<p>For more on the regular rules for donation receipts, you can check our blog <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/12\/22\/receipting-year-end-donations\/\" target=\"_blank\" rel=\"noreferrer noopener\">Receipting Year-End Donations<\/a>. <\/p>\n\n\n\n<p><strong>The extension does not change T3010 reporting<\/strong><\/p>\n\n\n\n<p>NOTE: the extension <strong>does not<\/strong> change charities report tax-receipted revenue on 2024 and 2025 T3010 Returns. CRA provides the following example: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Between January 1, 2025 and February 28, 2025 the charity issues $5,000 in receipts for donations received<\/li>\n\n\n\n<li>Between March 1, 2025 and December 31, 2025, the charity issues $60,000 in receipts for donations received<\/li>\n<\/ul>\n\n\n\n<p>The charity reports $65,000 of tax-receipted revenue on Line 4500 of its 2025 T3010.<\/p>\n\n\n\n<p><strong>Individuals can choose<\/strong><\/p>\n\n\n\n<p>Individuals <strong>can choose<\/strong> to claim eligible gifts up to February 28, 2025 on their 2024 income tax return. If those gifts are not claimed on the 2024 income tax return, the amount can be claimed on the 2025 return or carried forward.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Updated Finance Information<\/h2>\n\n\n\n<p>The Department of Finance <a href=\"https:\/\/www.canada.ca\/en\/department-finance\/news\/2025\/01\/government-of-canada-releases-draft-legislation-to-extend-2024-charitable-donations-deadline.html\" target=\"_blank\" rel=\"noreferrer noopener\">released information<\/a> (proposed Income Tax Act amendments) focusing on the legislative side of the extension for both individual and corporate donors. The release explains that &#8220;the government will introduce legislation in Parliament &#8230; in due course.&#8221;<\/p>\n\n\n\n<p>The <a href=\"https:\/\/fin.canada.ca\/drleg-apl\/2025\/ita-lir-0125-l-1-eng.html\" target=\"_blank\" rel=\"noreferrer noopener\">draft legislation<\/a> and <a href=\"https:\/\/fin.canada.ca\/drleg-apl\/2025\/ita-lir-0125-n-1-eng.html\" target=\"_blank\" rel=\"noreferrer noopener\">notes<\/a> explain that gifts made by individuals before March of 2025 are deemed to be made in the 2024 tax year (that ends after November 14, 2024 and before 2025) if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A credit for the gift would otherwise be deductible under s 118.1<\/li>\n\n\n\n<li>The taxpayer claims the amount of the gift<\/li>\n\n\n\n<li>The gift was in the form of cash, cheque, credit card, money order or electronic payment<\/li>\n\n\n\n<li>The gift was not made through payroll deduction or (if the person died after 2024) by will<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">UPDATE (January 7, 2025)<\/h2>\n\n\n\n<p>We received confirmation that the Department of Finance intends to honour the December 30, 2024 announcement to extend the deadline for making donations. Legislation to extend the deadline will be introduced at the first available opportunity. Further details are expected to be released soon, including about how the extension will be administered.<\/p>\n\n\n\n<p>We&#8217;ll continue to keep you updated as information becomes available.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Proposed Donation Receipt Extension<\/h2>\n\n\n\n<p>On December 30 the Minister of Finance announced that the federal government intended to amend the <em>Income Tax Act <\/em>(ITA) to <a href=\"https:\/\/www.canada.ca\/en\/department-finance\/news\/2024\/12\/government-of-canada-announces-extension-of-2024-charitable-donations-to-february-28-2025.html\" target=\"_blank\" rel=\"noreferrer noopener\">extend the deadline for making donations<\/a> eligible for tax receipts in the 2024 tax year, until February 28, 2025. The legislation was supposed to be introduced when Parliament returned.<\/p>\n\n\n\n<p>Now Parliament is prorogued. What does that mean for the proposed donation receipt extension?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Prorogation Implications<\/h2>\n\n\n\n<p>Prorogation means that the <a href=\"https:\/\/www.ourcommons.ca\/procedure\/procedure-and-practice-3\/ch_08_6-e.html#8-6-1-1\" target=\"_blank\" rel=\"noreferrer noopener\">Parliamentary session is over<\/a>, no new business is conducted, and any unfinished business in the House and the Senate die. Unfinished business generally refers to bills that have not received Royal Assent. These bills must be reintroduced in the next Parliamentary session. There are exceptions to this rule:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Private Members\u2019 bills and motions don\u2019t have to be reintroduced.<\/li>\n\n\n\n<li>Government bills in the House of Commons may not have to be reintroduced if the House unanimously consents to a motion to reinstate the bill, or, if after notice and debate, such a motion is adopted.<\/li>\n<\/ul>\n\n\n\n<p>Government bills in the Senate do not have the same procedural options as the House and must be reintroduced.<\/p>\n\n\n\n<p>For donation receipts, the proposed legislative changes hadn\u2019t even been tabled (formally proposed) in Parliament. The donation receipt changes were merely announced in a news release. That means unless something unusual happens, the amendments cannot be proposed or passed until the next Parliamentary session. Parliament is now prorogued until March 24, 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CRA\u2019s Role<\/h2>\n\n\n\n<p>The Canada Revenue Agency (CRA) does not pass legislation and cannot operate outside the scope of an existing legislative mandate. The <a href=\"https:\/\/federal-organizations.canada.ca\/profil.php?OrgID=CRA&amp;lang=en\" target=\"_blank\" rel=\"noreferrer noopener\">CRA administers<\/a> tax, benefits and other programs. The <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/charities-giving\/charities\/about-charities-directorate\/report-on-charities-program\/report-on-charities-program-2022-2023.html#toc1\" target=\"_blank\" rel=\"noreferrer noopener\">Charities Directorate<\/a> oversees compliance, provides education, enforces rules, and offers services to the charitable sector. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Regular Receipting Rules Continue to Apply*<\/h2>\n\n\n\n<p>The ITA sets the rules for donation receipts and the <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/12\/22\/receipting-year-end-donations\/\" target=\"_blank\" rel=\"noreferrer noopener\">regular rules continue to apply<\/a>. Charities should therefore likely process receipts according to the regular rules *unless and until CRA or the Department of Finance issue clarifying instructions.<\/p>\n\n\n\n<p>There are differing opinions on the issue &#8211; some suggest that mere <a href=\"https:\/\/www.linkedin.com\/posts\/imagine-canada_tax-receipt-extension-not-compromised-by-activity-7282428957247918080-g0Ya\" target=\"_blank\" rel=\"noreferrer noopener\">intention to change the law changes the rules<\/a>; others <a href=\"https:\/\/www.canadiancharitylaw.ca\/blog\/proroguing-of-parliament-today-and-impact-on-extension-period\/\" target=\"_blank\" rel=\"noreferrer noopener\">suggest that charities should continue receipting in the normal way with adjustments<\/a> for an extension period to issue a separate receipt for January and February 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CCCC at Work<\/h2>\n\n\n\n<p>We understand that this will likely create confusion within the charitable sector. We\u2019ve asked whether there will be any more information forthcoming from either the CRA or the Department of Finance. If we hear anything additional or different, we\u2019ll be sure to update this post.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What does prorogation mean for the government\u2019s proposed donation receipt extension? 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&#8230; <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2025\/01\/06\/prorogation-and-donation-receipts\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":38321,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"Four question marks on a grey background. From left to right: bright yellow, shiny green, black with a white outline, white with a red line in the middle. Photo by <a href=\"https:\/\/unsplash.com\/@buddhaelemental3d?utm_content=creditCopyText&utm_medium=referral&utm_source=unsplash\">Buddha Elemental 3D<\/a> on <a href=\"https:\/\/unsplash.com\/photos\/a-group-of-question-marks-sitting-next-to-each-other-y51dUONfwMc?utm_content=creditCopyText&utm_medium=referral&utm_source=unsplash\">Unsplash<\/a>","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[240,713,424],"series":[],"class_list":["post-38320","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-charities","tag-donation-receipt","tag-federal-government"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prorogation and Donation Receipts (Updated Jan 23, 2025) - CCCC Blogs<\/title>\n<meta name=\"description\" content=\"Parliament has been prorogued. 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Milley, Associate Director, Legal Affairs Last August the Canada Revenue Agency (\u201cCRA\u201d) \u00a0transitioned its website to a\u00a0new domain: www.canada.ca\/en\/revenue-agency.html. At that time\u00a0we reported that charities were obligated, as a result of the changing CRA website address,\u00a0to\u00a0update their donation receipts to reflect the new domain.\u00a0CRA has recently\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":38320,"position":1},"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. 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Charities Must Update Their Receipts!","author":"Deina Warren","date":"August 25, 2017","format":false,"excerpt":"Authored by Philip A.S. Milley, Associate Director, Legal Affairs Please note that we have posted a new blog post on this topic. Please visit that post here. The Canada Revenue Agency (\"CRA\") has recently transitioned its website to its\u00a0new domain: www.canada.ca\/en\/revenue-agency.html. The \"Canada.ca\" domain will act as the primary location\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":38241,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2024\/12\/13\/canada-post-strike\/","url_meta":{"origin":38320,"position":3},"title":"Canada Post Strike","author":"Deina Warren","date":"December 13, 2024","format":false,"excerpt":"In the midst of the Canada Post strike, what are charities to do? First, check newsroom updates from Canada Revenue Agency (CRA) and sign up for the Charities newsletter. There you will find some suggestions about how to handle any disruptions caused by the strike. Reporting CRA encourages charities to\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\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?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\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/12\/philippe-murray-pietsch-eQWPSFC6dfo-unsplash-scaled-1.jpg?fit=1200%2C1200&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":23776,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/11\/02\/cra-launches-gifting-and-receipting-video-series\/","url_meta":{"origin":38320,"position":4},"title":"CRA Launches &#8220;Gifting and Receipting&#8221; Video Series","author":"Deina Warren","date":"November 2, 2016","format":false,"excerpt":"Authored by Philip A.S. 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This series is intended to\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":18756,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2015\/06\/05\/when-cra-knocks-proving-charitable-donations\/","url_meta":{"origin":38320,"position":5},"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 &quot;Charity law and policy&quot;","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-9Y4","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/38320","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=38320"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/38320\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media\/38321"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=38320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=38320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=38320"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=38320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}