Charitable Receipting and the MS Society of Canada

The MS Society of Canada follows the guidelines set in place by the Canada Customs and Revenue Agency. Charitable tax receipts will gladly be issued to those individuals whose participation in any third party event qualifies them for one. Not all third party events meet the CCRA tax receipt conditions, please read below to see if your event meets the tax receipting standards.

Who is NOT eligible for a tax receipt?

• Any individual who has paid an admission fee to an event or program; purchased raffle, lottery or draw tickets; purchased auction items; purchased product such as chocolate bars, cookies or flowers; or who has received any other tangible benefit in return for their donation.
• Any individual or company who has donated their services such as entertainment, decorations, tent set-up, staffing, etc.
• Any company/sponsor who receives advertising or promotional value in return for their involvement in the event. Examples: Title sponsor receiving distinct signage and recognition, advertising in a theatre program, extensive logo use throughout the event including print materials.

Who IS eligible for a tax receipt:

• Anyone who sponsors an individual or group through a direct donation or paid pledge to the MS Society of Canada.
• Any individual or group whose participation and support of the event makes a contribution beyond the Fair Market Value of what they will receive in return. This will need to be assessed by the MS Society of Canada to ensure that the FMV meets the conditions as outlined by the CCRA regulations.