Charitable Tax Receipt Policy
/Revised November 2018
Tax receipts can only be issued by Regina Cat Rescue Treasurer. In the case where the tax receipt is for the Treasurer, the receipt must also be signed by the President.
Tax receipts are not provided for:
services
purchases from Regina Cat Rescue
a single donation under $10
a group (it must be an individual or an individual business)
Tax receipts will not be issued until the funds have been verified.
A tax receipt will be issued for donations over $10
Tax receipts will be issued for gift in kind as long as original, legitimate purchase receipts are provided to the Treasurer with approval from Community Cat or Foster Team Lead. Requests for tax receipts for gas will be at the discretion of RCR Board, and either Community Cat or or Pet Rescue Team Head. Taxes are not included in any of the total for a receipt for gifts in kind.
All gift in kind receipts will be verified by the Treasurer and President and signed by the Treasurer or President.
Receipts issued for gift in kind over $5,000 will be verified and then signed by the Treasurer and President.
Issuance of a charitable tax receipt for donations of used items must have the fair market value established prior to the issuance.
Receipts can only be issued to the individual who has made the gift.
Receipts submitted past the set submission deadline for the year will be eligible for a receipt in the next taxation year. Receipts will only be accepted from the current and prior year (ie - late submission receipts from 2020 will be included on a 2021 tax receipt. Receipts from 2019 will not be eligible for a receipt in 2021).
Receipts cannot be backdated or issued for previous years.
Tax receipts will be distributed once a year, around the end of February deadline.
Please see the Canada Revenue Agency website for more information on Canada Revenue Agency restrictions around charitable tax receipts.
