The following resources were consulted for the development of this document.

Gifts of services

https://www.canada.ca/en/revenue-agency/services/charities-giving/charities/policies-guidance/policy-commentary-017-gifts-services.html

Split-receipting and Deemed Fair Market Value

https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-7-charities-non-profit-organizations/series/income-tax-folio-s7-f1-c1-split-receipting-deemed-fair-market-value.html

Gifts and Income Tax

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p113/p113-gifts-income-tax.html

GST/HST Information for Non-Profit Organizations

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html

GST/HST Information for Non-Profit Organizations: Sponsorships

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4081/gst-hst-information-non-profit-organizations.html#P352_34663

Statistics Canada. Table 14-10-0206-01 Average hourly earnings for employees paid by the hour, by industry, annual

https://doi.org/10.25318/1410020601-eng