Tax Receipts for Donations in Canada

1. Who Can Issue a Receipt

Only organizations registered with the Canada Revenue Agency (CRA) as qualified donees — most commonly registered charities — can issue an official donation receipt that you can claim on your tax return. A charity thrift store run by a registered charity (for example, many Salvation Army Family Stores or hospital and hospice auxiliary shops) can generally issue receipts for in-kind donations. A for-profit thrift chain is not a registered charity itself, so it typically can't issue a receipt directly — though it may collect donations on behalf of a charity partner that can.

Issuing a receipt for everyday clothing and household donations is optional and labour-intensive for a store to administer, so many locations only do it on request, or only above a certain value. Ask the specific store before you donate if a receipt matters to you.

2. How the Value Is Determined

For an in-kind (non-cash) gift, CRA guidance requires the receipt to state the item's fair market value — broadly, what it would sell for between a willing buyer and seller in the open market — rather than what you originally paid for it. Used clothing and household goods are generally valued at their current secondhand worth, which is often modest compared to the original purchase price.

For higher-value items, CRA guidance recommends getting an independent appraisal to support the stated value once the fair market value is expected to exceed $1,000, though the charity itself makes the final determination of value on the receipt. For typical thrift-store donations (clothing, small household items), this threshold rarely comes into play.

3. What an Official Receipt Includes

An official donation receipt that CRA will accept generally includes:

• A statement that it's an official receipt for income tax purposes
• The charity's legal name, address, and CRA registration number
• Your name and address
• A unique serial number and the date of the donation
• A description of the donated property
• The fair market value of the gift (and the appraiser's name and address, if it was appraised)
• The location the receipt was issued and the CRA's website address (canada.ca/charities-giving)
• An authorized signature

4. Practical Tips

• Ask at drop-off whether the location issues receipts — policies vary even within the same chain
• Keep an itemized list of what you donated; some charities ask you to estimate value yourself for their review
• For a single high-value item, expect the charity to ask more questions, or decline to receipt it without an appraisal
• Confirm the organization's registered charity status and current rules directly on canada.ca

Not planning to claim a receipt? See what most stores accept in our donation checklist guide .