Electronic Receipting Practices

Can a charity issue computer-generated receipts?

Yes. Computer-generated official donation receipts are acceptable as long as they are legible and the data is sufficiently protected from unauthorized access. To protect computer-generated receipts from unauthorized access, registered charities should ensure that:

• the computer system used to store the receipts is password protected and restricts entry to and modification of donor contribution records;
• donor records are stored on non-erasable media, such as CD-ROMs or printouts, with copies kept off-site for recovery purposes; and 
• hard copies of issued receipts can be printed on request.
  

Can official donation receipts be sent by email?

Yes. However a charity should take the following precautions to protect its electronic receipts:

• receipts should be in a read-only or non-editable format;
• receipts should be protected from hackers through the use of appropriate software; 
• the document should be encrypted and signed with an electronic signature; 
• the use of a secure electronic signature should be kept under the control of a responsible individual authorized by the charity; and 
• copies of email-issued receipts must be retained by the charity.
  

Can receipts be issued with facsimile signatures?

Yes. A facsimile signature can be used under the following conditions:

• all copies of receipts are distinctively imprinted (usually by a commercial printer) with the name, address, and registration number of the charity;
• receipts are serially numbered by a printing press or numbering machine; and 
• all unused receipt forms are kept at the registered charity's Canadian address (this address must be the address recorded with the Canada Revenue Agency).