Canadian amateur athletic associations

The following links include the list of Canadian amateur athletic associations that are registered as qualified donees and information about their obligations under the Income Tax Act.

Issuing official donation receipts

RCAAAs can issue official donation receipts for income tax purposes for gifts they receive from corporations or individuals.

To do so, they must determine whether they have received a gift for the purposes of the Act and the eligible amount of the gift. For more information, go to What is a gift and see P113, Gifts and Income Tax.

Official donation receipts must be legible and cannot be readily altered.

Receipts for cash gifts must have the following:

Receipts for non-cash gifts must also include:

The amount of a non-cash gift must be its fair market value at the time the gift was made. 

Books and records

To maintain their qualified donee status, RCAAAs must keep adequate books and records containing:

Books and records must be kept at the Canadian address that the RCAAA has on file with the CRA and must be provided to the CRA on request. 

Books and records include, but are not limited to:

Books and records also include source documents, such as:

For more information about maintaining proper books and records, including the types of records that should be kept, retention periods, and electronic records, go to Keeping Records.

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