Unfortunately, we cannot provide tax-receipts for the birthday party fee, as Revenue Canada considers this a "service fee." Revenue Canada also has strict rules for cash donations. We can provide tax receipts for donations (over $20) given at the time of the party provided the gift is in the name of the giver. If a guest's parent wishes to make a donation of say $30, the cheque must be made out to the BC SPCA from that parent. At the time of the party, we can provide donors with a receipt to acknowledge their donation but an official tax-receipt for income tax purposes is mailed once the gift is processed by our Revenue Development department.
Should your child make a donation of cash collected from party guests (perhaps collected in lieu of gifts), the SPCA cannot issue your child (or parent) a tax receipt for the total amount because the donation was made up of other people's donations (and perhaps your own). If you or your guests wish tax receipts, you would have to follow the above procedure and provide separate cheques or cash with each person's name and address included with the amounts.