Tax receipts

Informations about tax receipts

As a registered Canadian charity, Share the Warmth has the ability to issue tax receipts to the individual or organization that has made the donation. Their name and address will appear on the receipt. These receipts are non transferable.

With this capacity to issue tax receipts, comes responsibility. Share the Warmth refers to the Canada Revenue Agency to make sure that it meets with federal standards.

Here are the gifts for which Share the Warmth can issue a receipt:

  • Gifts such as cash, cheque or credit card donations, computers, equipment, and so forth of 20$ or more will receive a tax receipt by mail. For donations smaller than $20, donations must be made online to obtain a tax receipt.
  • Gift certificates (purchased from an issuer and then donated by the donor)
  • For Gifts-in-kind valued at less than 1,000$ when the fair market value can be determined
  • For Gifts-in-kind valued at more than 1,000$, provided the donor:
    • Can provide documentation showing the actual cost* of the gift being given to the donor (*cost as opposed to retail value)
    • Makes the request for a receipt and provides a documented appraisal of the value at the time of the donation. Furthermore, appraisers must be independent from the donor, Share the Warmth, or any other party associated with the purchase, sale or donation of the Gift.

Canadian charities cannot issue tax receipts for the following:

  • Sale of lottery or raffle tickets
  • Basic event fees or admission
  • Purchase of goods or services from the charity (e.g. Fortune Bears)
  • A gift in kind for which the fair market value cannot be determined
  • Property of little or only nominal value to the donor will not qualify as a gift in kind. Used clothing of little value would be an example of a non-qualifying contribution.
  • Gifts of services
  • Gift certificates donated by the issuer of the certificate
  • Sponsorships
  • Use of timeshares
  • Gifts from other registered charities