Choose Your Tax Year: Renew Your Support by February 28th

To help you make a difference, the government has announced an extension to the tax receipt deadline for donations eligible for the 2024 tax year.

You now have until February 28, 2025, to make your contribution and receive a tax receipt that can be used in either 2024 or 2025. Your support today can help brighten the future for a child battling critical illness.

Q: What does the tax receipt extension mean?
This extension offers a unique opportunity for donors to contribute in early 2025 while retaining flexibility to claim the donation on their 2024 or 2025 tax return.

Q: Why was this enacted?
Charities and non-profit organizations depend heavily on donations received through the mail, particularly during the critical year-end giving season. The Canada Post strike disrupted this process, prompting the government to intervene to mitigate the impact and offer more support to charitable organizations.

Q: How long can I take advantage of this?
Up to February 28, 2025.

Q: How does this impact mailed-in donations?
CRA appears to extend its current policy of considering mailed donations postmarked before the deadline as valid; however, this could delay some charities’ receipting processes into mid-March. For donations received by mail after March 1st, 2025, we consider the date of the postmark on the envelope as the date of donation. Make-A-Wish Canada will keep the stamped envelope as part of its books and records.

Q: I am a one-time gift donor. How will you give me my tax receipts for January and February?
When you donate online, your tax receipt is issued automatically. You have the flexibility to use this donation receipt in either the 2024 or 2025 tax year but you can only use your tax receipt in one tax year.

For donations made by mail, your tax receipt will be sent to you via email or regular mail, based on your preference. Please allow 3 weeks for processing and delivery.

Q: I am a monthly donor that receives a consolidated tax receipt, will I receive one for January and February 2025?
Your consolidated tax receipt will be sent in February and include all giving for 2024. If you would like to receive your January and February 2025 receipts, please contact Donor Care at [email protected] and  1-888-822-WISH (9474)

Q: I am hosting a 3rd party event in February and will be sending in a cheque. When do you need to receive the money in order to be included in the exemption?
Your envelope will need to be postmarked to February 28 or before to be considered as part of the exemption.  We consider the date of the postmark on the envelope as the date of donation.

Q: What gift types does the extension apply to?
The extension applies to cash donations or those made via cheque, credit card, money order, or electronic payment.

Q: What donor types does this extension apply to?
The extension applies to individuals, corporations, and certain estates.

Q: What gift types does the extension NOT apply to?
It does not apply to gifts in kind (e.g., marketable securities, real estate, etc.). Payroll deductions and bequests from individuals who pass away after 2024 are not eligible under the extension.

Q: The government has been prorogued, and this has not passed in legislation. Will this impact anything?
The Government of Canada has released draft legislation to officially extend the 2024 charitable donations deadline to February 28, 2025. While this legislation has yet to be introduced in Parliament, the availability of the draft legislative proposals provides much-needed clarity on how the extension will operate. Given the tight timelines, Finance Canada has announced it will not be consulting further on this draft legislation.

Q: I misplaced my tax receipt. Can you issue me a new one?
Yes, please contact [email protected] or call 1-888-822-WISH (9474)

Q: Where can I find more information?

• Read the Government of Canada released draft legislation
• Donation receipts according to the receipting rules