{"id":5079,"date":"2012-09-28T00:00:00","date_gmt":"2012-09-28T04:00:00","guid":{"rendered":"https:\/\/www.millerthomson.com\/replacing-donation-receipts\/"},"modified":"2026-03-20T14:51:54","modified_gmt":"2026-03-20T18:51:54","slug":"replacing-donation-receipts","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/social-impact\/replacing-donation-receipts\/","title":{"rendered":"Replacing donation receipts"},"content":{"rendered":"\n

From time to time a charitable tax receipt needs to be replaced.  The procedure for issuing replacement receipts depends on whether the first receipt was lost, spoiled or needs to be cancelled due to a return of the gift.<\/p>\n\n\n\n

Lost receipt <\/h2>\n\n\n\n

Where a donor has lost the first receipt issued, the charity can issue a replacement receipt. The replacement receipt must contain all the required information<\/a> for a receipt plus the serial number of the lost receipt.  The replacement receipt should state that it “cancels and replaces the lost receipt.”<\/p>\n\n\n\n

A charity must keep duplicate copies of the receipts issued.  The charity’s copy of the donor\u2019s lost receipt should be kept and marked “cancelled.”  The charity should keep copies of the new and old receipts in the charity’s books and records.  The CRA does not require a report of this transaction.<\/p>\n\n\n\n

Spoiled\u00a0receipt <\/h2>\n\n\n\n

Where there is a mistake on the first receipt issued and therefore the first receipt is spoiled, a charity can issue a new receipt.  The charity should collect the original receipt back from the donor and keep both copies (the donor\u2019s and charity\u2019s) in its records.  The original receipts should be marked “cancelled”.<\/p>\n\n\n\n

The replacement receipt should state that it “cancels and replaces the lost receipt.” CRA does not require a report of this transaction. However, the charity should keep the copies of the spoiled and new receipt in the charity’s books and records.<\/p>\n\n\n\n

Returned gift<\/h2>\n\n\n\n

Under common law, it is rare that a charity can legally return a gift. <\/p>\n\n\n\n

However, if the charity does return a gift and the gift is worth at least $50.00, then the charity has an obligation to report the return of gift to CRA not later than 90 days after the property is returned. Currently, there is no CRA form for this report.  However, the Regulations to the Income Tax Act <\/i>state the information return shall include the following information:<\/p>\n\n\n\n