I-3, r. 1 - Regulation respecting the Taxation Act

Full text
752.0.10.3.1R1. For the purposes of the first paragraph of section 752.0.10.3.1 of the Act, the requirements that must be met by an organization or a donee in respect of a spoiled receipt form are the following:
(a)  that receipt form must be kept in the records of the organization or the donee together with the duplicate thereof; and
(b)  the organization or the donee must inscribe the word “cancelled” on the receipt form.
For the purposes of the first paragraph, a receipt form on which any of the following is incorrectly or illegibly entered is deemed to be spoiled:
(a)  the date on which the gift is received;
(b)  the amount of the gift, in the case of a gift of money;
(c)  a description of the advantage, if any, in respect of the gift and the amount of that advantage; and
(d)  the eligible amount of the gift.
s. 752.0.10.3.1R1; O.C. 473-95, s. 17; O.C. 134-2009, s. 1; O.C. 1105-2014, s. 17.
752.0.10.3.1R1. For the purposes of the first paragraph of section 752.0.10.3.1 of the Act, the requirements that must be met by an organization or a donee in respect of a spoiled receipt form are the following:
(a)  that receipt form must be kept in the records of the organization or the donee together with the duplicate thereof; and
(b)  the organization or the donee must inscribe the word “cancelled” on the receipt form.
For the purposes of the first paragraph, a receipt form on which the amount of the donation or the date on which it was received is written illegibly, incorrectly or in such a way as to be confusing is deemed to be spoiled.
s. 752.0.10.3.1R1; O.C. 473-95, s. 17; O.C. 134-2009, s. 1.