As a registered charity, Make-A-Wish Canada follows Canada Revenue Agency (CRA) guidelines for charitable tax receipting. Tax receipts are issued based on registration type, payment method, and event attendance.
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Registration Information
Corporate Sponsorship ($10,000) – Business Receipt
Corporate sponsors receive a business acknowledgment letter instead of a charitable tax receipt, as sponsorship includes promotional recognition (e.g., signage, branding, and event participation). This letter can be used for accounting and tax purposes.
Non-Corporate Sponsorship ($10,000) – Charitable Tax Receipt
For families, community groups, or service clubs sponsoring a tree, a $9,000 charitable tax receipt will be automatically issued upon online payment, assuming 10 attendees. This accounts for event participation costs such as food, venue, and entertainment at $100 per participant.
If the payment is made online, the system automatically issues a $9,000 tax receipt assuming 10 people attendees, and adjustments cannot be made afterward. If fewer than 10 people will be attending, we recommend paying by cheque, EFT, or calling our Donor Care team at 1-888-822-WISH (9474) so we can adjust the tax receipt based on the number of attendees. This allows us to manually adjust the tax receipt by deducting $100 per attendee from the total donation amount.
Example:
- $10,000 donation, 10 attendees → $1,000 deducted → Tax receipt for $9,000
- $10,000 donation, 7 attendees → $700 deducted → Tax receipt for $9,300
Fundraising Tree Sponsor (Team Fundraising to $10,000)
For teams fundraising $10,000 through individual donations, tax receipts are calculated after the event based on attendance.
- If a donor does not attend, they receive a full tax receipt.
- If a donor attends, $100 is deducted from their tax-receiptable amount.
Examples:
- $200 donation, donor attends → $100 deducted → Tax receipt for $100
- $100 donation, donor attends → No tax receipt (event cost is covered)
- $500 donation, donor does not attend → Full tax receipt for $500
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Tax Receipting Frequently Asked Questions
Question: I am a corporate company that sponsored a tree for $10,000. Can I receive a charitable tax receipt?
Answer: Corporate sponsorships include promotional benefits, such as signage and branding, making them a business transaction rather than a charitable donation. A business acknowledgment letter is provided instead of a charitable tax receipt.
Question: I registered under non-corporate registration on behalf of my team of 10 attendees. Why is only $9,000 of my $10,000 donation eligible for a tax receipt?
Answer: Per CRA guidelines, the fair market value (FMV) of benefits received (e.g., food, venue, entertainment) must be deducted. The event cost is $100 per participant, so if 10 people attend, $1,000 is deducted, leaving $9,000 eligible for a tax receipt.
If fewer than 10 people will be attending, we recommend paying by cheque, EFT, or calling our Donor Care team at 1-888-822-WISH (9474) so we can adjust the tax receipt based on the number of attendees. This allows us to manually adjust the tax receipt by deducting $100 per attendee from the total donation amount.
Question: I registered under non-corporate registration online and received a $9,000 tax receipt, but I only have three people attending. Can you adjust my tax receipt?
Answer: Unfortunately, tax receipts cannot be amended in our online system. The default receipt is based on 10 attendees. If you know in advance that fewer than 10 people will be attending, we recommend paying by cheque, EFT, or calling our Donor Care team at 1-888-822-WISH (9474) so we can adjust the tax receipt based on the number of attendees. This allows us to manually adjust the tax receipt by deducting $100 per attendee from the total donation amount.
Question: I donated to a fundraising team but am not attending. Will I receive a tax receipt?
Answer: Yes! If you donate to a fundraising team but do not attend the event, you will receive a full charitable tax receipt. If you attend, $100 is deducted to account for event costs.
Question: Why are tax receipts issued after the event for fundraising teams?
Answer: Tax receipts for fundraising teams are calculated after the event to confirm attendance. CRA guidelines require us to deduct $100 per attendee before issuing tax receipts.