CHAPTER 29 A-FN-105-001/AG-001 29-1 ACCOUNTING FOR ...

CHAPTER 29
A-FN-105-001/AG-001
capacity as provided in Sections 38 to 41 of the National Defence Act
through “name of the NPP activity”)’
c. the place or locality where the receipt was issued;
d. the day on which, or the year during which the donation was received, or
where the property other than cash is received, the actual date of receipt;
e. the day on which the receipt was issued when it differs from the date of
the donation;
f. the amount of the donation; and
g. the name and address of the donor.
35. When a donation is indirect (i.e., “to friends of… “), then the organization, and not
the NPP activity, is responsible for issuing the tax receipt if it is a registered charity in its
own right.
36. NPP activities shall not act as conduit for funds, real property or goods intended
for a third party (i.e. real property or goods given to a department on condition that it be
turned over to, or used by, someone else).
37. The local NPPAO will complete the Official Income Tax Receipt in two copies,
provide the original to the donor and forward the second copy to the National Accounts
Receivable Office (NARO) who will maintain a copy for their files. An example of the
Official Income Tax Receipt (CF 602) is attached as Annex B. An Official Income Tax
Receipt will be issued for an amount greater than $10.00.
Annex A - Matrix for Sponsorship, Donations, and Product-In-Kind (PIK)
29-8