How Can a Registered Charity Correct Mistakes on Tax Receipts?

Registered charities issue official donation receipts so donors can claim the charitable tax credit under section 118.1 of the Income Tax Act. Because receipting mistakes — an incorrect charity name, address, registration number, or donation amount — can jeopardize a donor's claim or draw CRA scrutiny, it's worth knowing exactly how to fix them the right way. This guide covers correcting pre-printed receipts, replacing lost or incorrect receipts, catching errors before a receipt goes out, and what's changing for 2026 as CRA modernizes how charities and donors interact around receipting.

(For the full list of what must be on a receipt in the first place, see our guide to charitable receipting requirements.)

Correcting Errors on Pre-Printed Receipts:

Imagine a charity has pre-printed receipts, but they contain mistakes. Maybe they've changed their name or moved to a new address. Instead of wasting these receipts, the charity can take some simple steps to correct them:

1. Cross Out the Errors: Use a pen to cross out the incorrect information on both the donor's copy and the duplicate copy of the receipt.
2. Use a Stamp for Correct Information: If possible, use a stamp to add the correct information. For example, if the charity changed its address, use a stamp to update the address on the receipt.
3. Update Both Copies: Make sure to update both the donor's copy and the charity's duplicate copy with the corrected information.

Replacing Lost or Incorrect Receipts:

Now, what if a receipt is lost or contains incorrect information that wasn't noticed until after it was issued? Charities can still make things right:

1. Issue a Replacement Receipt: The charity can issue a replacement receipt with all the necessary information, including the serial number of the original receipt.
2. Include a Statement: The replacement receipt should include a statement indicating that it replaces the original receipt.
3. Keep Records: The charity should keep a copy of the original receipt and mark it as "cancelled." This helps maintain accurate records — see CRA's guidance on books and records for retention requirements.

Fixing Errors Before Sending Receipts:

Sometimes, a charity may catch a mistake on a receipt before sending it to the donor. Here's what to do in this situation:

1. Prepare a New Receipt: If the receipt hasn't been sent yet, the charity can prepare a new one with the correct information.
2. Keep Original Copies: Even though the original receipt wasn't sent, the charity should keep both copies and mark them as "cancelled."

Correcting Receipts Now That CRA's Fax Line Is Gone

As of April 1, 2026, the CRA no longer accepts faxed documents from charities. This affects receipt corrections in a practical way: donors who previously faxed a request for a duplicate or corrected receipt directly to the charity, or charities that faxed supporting documentation to CRA about a receipting error, now need to use CRA's online services (through the charity's MyBA account) or mail. If your charity's donor-facing materials still reference a fax number for receipt requests, update them — an outdated fax number is a common, easily-missed source of donor complaints and delayed corrections.

Proposed 2026 Changes to Donation Receipt Requirements

On May 4, 2026, the Department of Finance tabled a Notice of Ways and Means Motion proposing several changes to the Income Tax Act regulations governing official donation receipts. These changes are proposed, not yet in force — they still need to pass as legislation — but charities should be aware of them now:

• Three fields would no longer be mandatory: the place or locality where the receipt was issued, the name and address of the appraiser (for non-cash gift appraisals — see our article on determining fair market value for in-kind donations), and the donor's middle initial.
• Digital signatures would be permitted on electronic receipts, provided the receipt includes a unique serial number and is issued and delivered in a secure, non-editable format.

If enacted, these changes could reduce the number of "technical" errors that trigger a correction in the first place. We'll update this article once the legislation is passed. In the meantime, continue issuing receipts that include all currently-required fields.

Frequently Asked Questions

Does CRA need to be notified when a charity corrects a donation receipt? 

No. CRA does not require charities to report routine receipt corrections or replacements. The charity simply needs to keep both the original (marked "cancelled") and the corrected or replacement receipt in its books and records.

How long must a charity keep cancelled or corrected receipts? 

Per CRA's books and records guidance, copies of official donation receipts — other than for 10-year gifts — should be kept for at least two years from the end of the calendar year in which the donation was made, though many charities keep them longer as a best practice.

Can a charity correct a receipt electronically instead of by hand? 

Yes, if the charity uses computer-generated receipts, corrections can be made by reissuing the receipt electronically rather than crossing out and stamping a paper copy, as long as the replacement clearly references the original receipt's serial number and states that it replaces the original.

What happens if a donation involves a benefit to the donor, and the receipt needs correcting for that? 

If the original receipt didn't properly account for a benefit the donor received (e.g., a gala ticket or auction item), the correction also needs to reflect split-receipting rules — the eligible amount is the fair market value of the donation minus the fair market value of the advantage received.

What happens if a charity issues too many incorrect receipts? 

Repeated or careless receipting errors can lead to a CRA compliance review and, in serious cases, suspension of receipting privileges or revocation of charitable status — so getting the correction process right matters beyond just donor service.

Correcting mistakes on receipts is crucial for registered charities to maintain accurate records and provide donors with the documentation they need. By following these simple steps, charities can ensure that errors are addressed promptly and accurately, maintaining trust and transparency with their supporters.

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