Donation receipts and the tax credit at Christmas in Canada

What a Canadian charity needs to know about official donation receipts and the federal donation tax credit for Christmas gifts, from rates to raffles.

In short Only a registered charity can issue an official donation receipt, and donors claim a federal credit of 14.5 percent for 2025 and 14 percent for 2026 on their first $200. Gifts must be made by December 31. Raffle tickets get no receipt. WeGlow.world does not issue Canadian receipts, so your charity does.

How does the donation tax credit work for Christmas gifts?

The donation tax credit is a non-refundable credit that your donor claims on their own tax return. It reduces the tax they owe, but it does not produce a refund beyond that. Your charity does not claim anything.

A gift counts for the calendar year in which it is made. A donation on December 23 or 31 belongs to that year, and one made on January 2 belongs to the next. Say this plainly in your year end appeal.

What are the federal rates for 2025 and 2026?

For the 2025 tax year, the Canada Revenue Agency (CRA) shows a lowest federal rate of 14.5 percent. For 2026 the lowest rate drops to 14 percent. Only the first $200 of a donor's claim is credited at that lowest rate.

Above $200 the credit is 29 percent. Donors in the top federal bracket, with taxable income above $258,482 in 2026, can receive 33 percent on the part of their gifts that falls in that bracket.

  • First $200: 14.5 percent for 2025, 14 percent for 2026.
  • Above $200: 29 percent.
  • Top bracket income: 33 percent.

The older shorthand of 15 percent and 29 percent is out of date for a December 2026 gift. Provinces and territories add their own credits on top, and Québec donors file with Revenu Québec. We do not quote those here, so point donors to the CRA page for their province.

What limits apply, and what if a donor gives a lot?

Donors can usually claim gifts up to 75 percent of their net income for the year. Gifts of certain capital property can go higher under conditions, so a donor with a large or unusual gift should ask the CRA.

Unused gifts do not vanish. A donor can carry them forward and claim them in any of the next five years. Partners can combine their gifts on one return. Donors should keep their official receipts and proof of payment for six years.

Who can issue an official donation receipt?

Only qualified donees can issue them, and for most of our readers that means a registered charity with a CRA registration number. A non-profit without that registration cannot issue an official receipt, however good its cause.

If you are not sure whether your organization qualifies, ask the CRA before you promise anything in a Christmas appeal. A line such as "tax receipt for gifts of $20 or more" is a promise, so only write it if your charity will keep it.

What must an official receipt show?

The CRA lists required details for a receipt for a cash gift. It must be legible and not easy to alter. Build your receipt template once, and test it on a real example before December.

  • A statement that it is an official receipt for income tax purposes.
  • Your charity's name and address as registered with the CRA, plus the registration number.
  • A unique serial number, the place where the receipt was issued, and the date it was issued.
  • The date or year the gift was received.
  • The donor's full name, including a middle initial, and address.
  • The amount of the gift, the amount and description of any advantage, and the eligible amount.
  • The signature of an authorized person, and the name and website of the CRA.

Why does a raffle ticket get no receipt?

The CRA does not treat the purchase of a lottery ticket as a gift, so there is no receipt for the ticket price. Do not present a Christmas raffle on a donation page as a gift that earns a tax receipt.

Raffles are also regulated. Section 207 of the Criminal Code lets charitable organizations run a lottery only under a licence from the province, and the rules differ by province. In Ontario, for example, a raffle licence generally needs to be applied for at least 45 days ahead for new applicants. Ask your provincial licensing authority before you sell a single ticket.

How to do it with WeGlow.world

WeGlow.world does not issue Canadian official donation receipts. Your registered charity issues them from its own records, using the donor details you hold. We do not claim that WeGlow.world produces receipts for Canadian donors or that it replaces your own process.

What a WeGlow.world donation page does is the donor facing part. Supporters give in three steps, amount, personal details and summary, once or monthly, and the page works on a phone. If your organization is on WeGlow.world, you can add a thank you text and supporters can start their own fundraiser page.

Name and email are not enough for a receipt, which needs a full name and an address. Plan how your charity will collect those details, and tell donors when to expect the receipt, ideally before December 31.

We are also building four Christmas experiences, concept stage until the official launch. In the Glow Room, a 3D living room with a Christmas tree, every gift becomes a decoration. The Starry Sky turns each gift into a star, and the Card Wall hangs envelopes on a string, each card with a stamp. Explore the Christmas fundraising hub, or start free with an account.

How do you fit receipts into your Christmas plan?

Receipts are an operations task, so schedule them with the rest of your appeal. Our Christmas fundraiser planning guide shows a simple timeline, and our list of Christmas fundraising ideas helps you pick the activity first.

For the giving page itself, read online Christmas fundraising in Canada. Set a date in January for sending the last receipts, and write it down so your team of 5 to 10 volunteers can hold you to it.

Frequently asked questions

Is a gift on December 31 counted for the same year?

Yes. The CRA counts gifts made between January 1 and December 31 of the year. A gift after midnight on December 31 belongs to the following year, so tell donors the deadline clearly.

Can a donor claim more than the receipts total?

No. The claim is based on the eligible amount shown on the official receipts, and the CRA may ask to see them. Donors should keep the receipts and proof of payment for six years.

Can we give a receipt for a ticket to a Christmas dinner or concert?

Only the part above the value of what the donor receives can qualify, and the receipt must show the advantage and the eligible amount. Check the CRA guidance on advantages before you set a ticket price.

Does a non-profit that is not a registered charity issue receipts?

No. An official donation receipt requires a registered charity or another qualified donee. If you are unsure of your status, ask the CRA.

Does WeGlow.world send our Canadian receipts?

No. WeGlow.world does not issue Canadian official receipts. Your charity issues them itself, and the donation page helps you collect gifts and say thank you.

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