Video series: Gifting and receipting

The Canada Revenue Agency (CRA) has a new series of educational videos designed to help registered charities and other qualified donees understand the rules for gifting and receipting.

This video series covers topics such as:

The videos use sample scenarios and interactive questions to help you understand the relevant requirements.

We will upload more videos to this webpage as they become available.


If you cannot view a video, try another format under Alternative formats and transcripts.

The CRA values your opinion. We hope you find the new videos helpful, and welcome your feedback and suggestions by email at We will use your comments to make sure our videos keep pace with the evolving needs of the sector.

Video 1: Gifting and receipting 101

This video gives an overview of the types of donations that registered charities and other qualified donees can issue an official donation receipt for, and the various rules on receipting.

Video: Gifting and receipting 101

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