Gifting and receipting
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Gifting and receipting
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Video: Segment 1: Introduction; What is a gift?; Receiptable and non-receiptable transactions
This segment is the introduction to gifting and receipting. It explains what kind of gifts can and cannot be receipted for income tax purposes.
November 20, 2013
This segment contains general receipting information, such as: split receipting, fair market value (FMV), deemed FMV, the importance of FMV, and the types of key information needed to write a receipt.
November 20, 2013
Video: Segment 3: Advantage and its fair market value (FMV); Rules: de minimis and the intention to make a gift threshold
This segment contains information relating to written receipts, advantages when making a donation, the de minimis rule, and the intention to make a gift threshold.
November 20, 2013
This segment contains examples for golf tournaments and auctions.
November 20, 2013
Video: Segment 5: Content of a donation receipt; Consequences and improper use of donation receipt; Best practices
This segment contains information on the contents of a donation receipt, examples of improper use of donation receipts, consequences of issuing improper receipts, and best practices.
November 20, 2013
- Date modified:
- 2014-01-13