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This video clarifies the process of issuing official receipts for donations of gift cards and gift certificates according to the Canada Revenue Agency. It uses "gift card" to refer to both types of gifts. The gift card issuer, typically a retail store, donates the card, but a donation receipt cannot be issued until the charity redeems the card for goods or services. This is because a gift card represents a promise to provide a gift, not an actual transfer of property. Once the charity uses the gift card for a purchase, the promise is fulfilled, and a receipt can be issued for the amount redeemed from the card.