Are you expecting an annual tax receipt from CanMAPP?
There appears to be some confusion on the issue of when an annual tax receipt is required.
Only registered charitable corporations and organizations where members are not self-employed must issue an annual tax receipt to their contributors and members. This is due to the limitations under the Income Tax Act on employees deducting dues and donations.
CanMAPP is not a registered charity and generally our members are not employees. Therefore we issue invoices. This is no different that deducting, for tax purposes, a business subscription to a magazine where one completes the details and sends in the form with a cheque in payment.
Our members are self-employed accounting practitioners. As such, our members can lawfully deduct any reasonable expense incurred for the purpose of earning income. Our agenda of seeking full practice rights for our members meets this test. Self-employed persons being audited by CRA require an invoice and proof of payment, such as a cancelled cheque or a credit card statement. There are Tax Court case precedents which allow voluntary contributions to be treated as promotion expenses where payments relate to the income earning process.
Now that CanMAPP has an E & O product, and our regulatory body has made this insurance mandatory, this makes all payments to CanMAPP for dues deductible for tax purposes. You must be a member to participate in this product.
We do issue tax receipts, when requested. Let us know if you require a receipt.
Please return to the application menu and create your own invoice for your records and to accompany your payment for dues.
We greatly appreciate your assistance in this area. | 
