Which donations do not qualify for an official donation receipt?

Some examples of donations to registered charities that do not usually qualify for an official donation receipt include:

• contributions of services, such as time, skills, effort;
• certain admission fees to events or to programs (e.g., fees for day-care or nursery school facilities);
• the purchase price of a lottery ticket or other chance to win a prize, even though the lottery proceeds benefit one or more charities; and
• the payment of tuition fees (exceptions exist).