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(Gifting and receipting Gift certificates and gift cards Canada Revenue Agency) Knowing when to issue an official receipt for the donation of a gift card or gift certificate can be complicated. This video will make it easier for you to understand what to do when these types of gifts are donated to your charity. In this video, we will use the term gift card to mean both gift certificate and gift card. The gift card issuer is the individual or business, such as a retail store, that donates a gift card that can be exchanged for goods or services. If the issuer donates a gift card to your charity, you cannot issue a donation receipt until your charity uses the gift card to buy something. Only then can you issue a donation receipt for the amount that you redeemed from the card. This is because a gift card is only a promise to issue a gift, and a transfer of property has not yet taken place. Once your charity uses the gift card to buy something, that promise is fulfilled, and the pr
