Regina Cat Rescue will issue charitable tax receipts in accordance with Canada Revenue Agency (CRA) guidelines.

Tax receipts will be issued by Regina Cat Rescue Treasurer or by signee authorized by the Board. In the case where the tax receipt is for the Treasurer, the receipt must also be signed by the President.

As per CRA guidelines, tax receipts are not provided for:

• services

• purchases from Regina Cat Rescue

• a donation under $30 (cumulative for the year)

• a group (it must be an individual or an individual business)

Tax receipts will not be issued until the funds have been verified.

Tax receipts for new items 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 Pet Rescue Team Lead or RCR Board. Charitable receipts will not be issued for food that could be considered human food unless there are specific cat dietary restrictions. Requests for tax receipts for gas will be at the discretion of RCR Board, and either Community Cat or Pet Rescue Team Leads. As per CRA guidelines, taxes are not included in any of the totals for a receipt for gifts in kind.

All gift in kind receipts will be verified by the Treasurer or authorized Board member and signed by the Treasurer or authorized Board member.

Receipts issued for gifts in kind over $5,000 will be verified and 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, as per CRA guidelines.

Receipts can only be issued to the individual who has made the gift, as per CRA guidelines.

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 (I.e. Late submission receipts from 2023 will be included on a 2024 tax receipt.)

Receipts cannot be backdated or issued for previous years.

Manual Tax receipts will be distributed once a year, around the end of February tax deadline. Automated Tax receipts will be issued at the time of donation if donation has been made through Trellis.

See the Canada Revenue Agency website for more information on Canada Revenue Agency restrictions around charitable tax receipts.