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:

  • a statement that it is an official receipt for income tax purposes
  • the name and address of the RCAAA as on file with the Canada Revenue Agency (CRA)
  • a unique serial number
  • the registration number issued by the CRA
  • the location where the receipt was issued (city, town, municipality)
  • the date or year the gift was received
  • the date the receipt was issued
  • the full name, including middle initial, and address of the donor
  • the amount of the gift
  • the amount and description of any advantage received by the donor
  • the eligible amount of the gift
  • the signature of an individual authorized by the RCAAA to acknowledge gifts
  • the name and website address of the CRA

Receipts for non-cash gifts must also include:

  • the date the gift was received (if not already included)
  • a brief description of the gift received by the RCAAA
  • the name and address of the appraiser (if the gift was appraised)

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:

  • information to allow the CRA to verify revenues including all donations for which donors can claim tax credits or deductions
  • information to allow the CRA to confirm that they meet the requirements for registration as a Canadian amateur athletic association under the Income Tax Act
  • a duplicate of each receipt containing the information listed above for each donation received

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:

  • governing documents (incorporating documents, constitution, trust document)
  • bylaws
  • financial statements
  • copies of the annual information return (Form T2052)
  • written agreements
  • contracts
  • board and staff meeting minutes
  • annual reports
  • ledgers
  • bank statements
  • expense accounts
  • inventories
  • investment agreements
  • accountant's working papers
  • payroll records
  • promotional materials
  • fundraising materials

Books and records also include source documents, such as:

  • invoices
  • vouchers
  • formal contracts
  • work orders
  • delivery slips
  • purchase orders
  • bank deposit slips

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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