CRA Compliance Overview
PatronSend is designed to meet Canada Revenue Agency (CRA) requirements for charitable tax receipts.
Why Compliance Matters
The CRA has strict requirements for tax receipts. Non-compliant receipts can result in:
- Donors losing their tax deduction
- Penalties for your organization
- Loss of charitable status in severe cases
PatronSend helps you stay compliant by:
- Enforcing required fields
- Maintaining sequential numbering
- Preserving complete audit trails
- Validating data before receipt generation
Key CRA Requirements
Required Information
Every tax receipt must include:
- Organization's name and address
- CRA registration number
- Unique receipt number
- Donor's name and address
- Gift date
- Gift amount
- Eligible amount (after any advantage)
- Issue date
- Authorized signature
See Required Fields for details.
Sequential Numbering
Receipt numbers must be:
- Unique (never reused)
- Sequential
- Accounted for (voided receipts still count)
PatronSend automatically assigns sequential numbers.
Advantage Deduction
If the donor receives any benefit (advantage), you must:
- Deduct the fair market value from the gift
- Show both the gift amount and eligible amount
- Only the eligible amount is tax-deductible
Non-Cash Gifts
For gifts of property (not cash):
- Describe the property
- State the appraised value
- For gifts over $1,000, include appraiser information
Record Retention
Keep all receipt records for at least 7 years after the tax year. PatronSend stores all data securely and maintains complete history.
Compliance Reports
PatronSend provides reports to help with CRA audits:
- Receipt register (all issued receipts)
- Compliance report
See Audit Preparation for details.