How are Canadian eTax receipts issued for recurring donations?

Recurring donors will automatically receive an annual eTax Receipt for all monthly/quarterly donations made throughout the year. It is emailed out in February, in time for tax season.

The receipts will list each individual donation as a separate line item, with the total amount displayed as the “Eligible amount of gift for tax purposes”. The email that is sent along with the tax receipt will be a generic one, as follows:

Subject: Your etax receipt for your 2022 contributions

Dear DONOR_NAME,

Thank you for your ongoing support. Your generosity helps to sustain our charitable activities throughout the year.

Our records show the following recurring contributions were made throughout the past year:

$20.00 CAD was Paid on 2022-01-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-02-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-03-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-04-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-05-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-06-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-07-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-08-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-09-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-10-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-11-15 (Donation ID: D000000)
$20.00 CAD was Paid on 2022-12-15 (Donation ID: D000000)

Now that the tax season is upon us, please find an attached electronic tax receipt for the total amount of recurring contributions you have made throughout the past year.

We appreciate your ongoing support.

With sincere thanks,

YOUR_ETAX_RECEIPT_COORDINATOR_NAME

YOUR_ORGANIZATION_NAME

YOUR_ETAX_RECEIPT_COORDINATOR_EMAIL

The digitally encrypted receipt has been created as a PDF file and can be read using Adobe Acrobat Reader. If you do not have the Acrobat Reader, it can be downloaded free of charge from http://www.adobe.com.

*Adobe & Acrobat are registered trademarks of Adobe Systems Incorporated

Under what conditions is a tax receipt issued?