Income Tax Regulations

2000 (1) Every official receipt issued by a particular person who is a registered agent of a registered party or an electoral district agent of a registered association, to an individual who makes a monetary contribution to the registered party or registered association, as the case may be, shall contain a statement that it is an official receipt for income tax purposes and shall, in a manner that cannot readily be altered, show clearly

• (a) the name of the registered party or registered association, as the case may be;

• (b) the serial number of the receipt;

• (c) the name of the particular person, as recorded in the registry maintained by the Chief Electoral Officer under section 374 or 403.08 of the Canada Elections Act;

• (d) the date on which the receipt is issued;

• (e) the date on which the monetary contribution is received;

• (f) the individual’s name and address;

• (g) the amount of the monetary contribution;

• (h) a description of the advantage, if any, in respect of the monetary contribution and the amount of that advantage; and

• (i) the eligible amount of the monetary contribution.

(2) Subject to subsection (3), every official receipt issued by an official agent of a candidate to an individual who makes a monetary contribution to the candidate shall contain a statement that it is an official receipt for income tax purposes and shall, in a manner that cannot readily be altered, show clearly

• (a) the name of the candidate, as it appears in the candidate’s nomination papers;

• (b) the serial number of the receipt;

• (c) the name of the official agent;

• (d) the date on which the receipt is issued;

• (e) the date on which the monetary contribution is received;

• (f) the polling day;

• (g) the individual’s name and address;

• (h) the amount of the monetary contribution;

• (i) a description of the advantage, if any, in respect of the monetary contribution and the amount of that advantage; and

• (j) the eligible amount of the monetary contribution.

(3) The information required by paragraph (2)(f) may be shown by use of a code on an official receipt form issued by the Chief Electoral Officer, provided that the Minister is advised of the meaning of the code used.

(4) For the purposes of subsections (1) and (2), an official receipt issued to replace an official receipt previously issued shall show clearly that it replaces the original receipt and, in addition to its own serial number, shall show the serial number of the receipt originally issued.

(5) A spoiled official receipt form shall be marked “cancelled” and, together with its duplicate, shall be filed by the electoral district agent, the official agent or the registered agent, as the case may be, together with the information return required to be filed with the Minister under subsection 230.1(2) of the Act.

(6) An official receipt form on which any of the following is incorrectly or illegibly entered is to be regarded as spoiled:

• (a) the date on which the monetary contribution is received;

• (b) the amount of the monetary contribution;

• (c) a description of the advantage, if any, in respect of the monetary contribution and the amount of that advantage; and

• (d) the eligible amount of the monetary contribution.