Author: Press Secretary

How Can Canadian Charities Issue Official Donation Receipts?

When a charity in Canada receives a donation, it can issue an official donation receipt that allows donors to claim tax benefits. However, issuing these receipts comes with strict rules set by the Canada Revenue Agency (CRA). Failure to comply can lead to penalties or even loss of charitable status. This guide explains how Canadian charities can properly issue official donation receipts to ensure compliance with CRA regulations.

‍What Is an Official Donation Receipt?

An official donation receipt is a document issued by a registered charity to confirm a donation. Donors can use this receipt to claim a tax credit when filing their income tax returns. Only charities registered with the CRA can issue these receipts—nonprofits that are not registered charities do not have this privilege.

How Can Canadian Charities Issue Official Donation Receipts?

When a charity in Canada receives a donation, it can issue an official donation receipt that allows donors to claim tax benefits. However, issuing these receipts comes with strict rules set by the Canada Revenue Agency (CRA). Failure to comply can lead to penalties or even loss of charitable status. This guide explains how Canadian charities can properly issue official donation receipts to ensure compliance with CRA regulations.

‍Who Can Issue Official Donation Receipts?

Only organizations that have been granted registered charity status by the CRA can issue official donation receipts. Other nonprofit organizations, even if they operate for a good cause, are not eligible to provide these receipts. To confirm whether an organization is a registered charity, you can check the CRA’s list of registered charities.

What Donations Qualify for Official Donation Receipts?

Not all donations are eligible for a tax receipt. The CRA defines a qualifying donation as a voluntary transfer of property made without expectation of anything in return. Here are some key points:

• Eligible Donations: Cash, publicly traded securities, real estate, and other physical property.
• Ineligible Donations: Services, gift certificates from the issuer, and loans.
• Partial Contributions: If a donor receives something in return (e.g., event tickets), only the portion exceeding the fair market value of the benefit can be receipted.‍

What Information Must Be on an Official Donation Receipt?

A proper donation receipt must contain specific information to be valid. Here is what the CRA requires:

‍‍Mandatory Information for Cash Donations

• Name and address of the charity as registered with the CRA
• Charity’s registration number
• Unique serial number for tracking
• Date the donation was received
• Date the receipt was issued (if different from the donation date)
• Full name and address of the donor
• Total amount of the donation
• Signature of an authorized representative of the charity
• Statement: “Official receipt for income tax purposes”
• Website address of the CRA (canada.ca/charities-giving)

‍Mandatory Information for Non-Cash Donations

• Description of the donated item or property
• The fair market value of the item at the time of donation
• Name and address of the appraiser (if required)

‍How to Determine Fair Market Value (FMV)

If a donor contributes a non-cash gift, the charity must determine its fair market value. The FMV is the price the item would sell for in an open market between a willing buyer and a willing seller. If the value exceeds $1,000, an independent appraiser should assess the item.

‍When Should Charities Issue Donation Receipts?

Charities should issue donation receipts promptly, either at the time of the donation or by February 28 of the following year. This ensures donors can use them when filing their tax returns.

The issued receipts can be made periodically or in a cumulative receipt for the year for cash donations. For non-cash donations, a separate receipt must be issued when the non-cash donations are made on different dates, as the fair market value of an item is for a particular date.

How Should Charities Store Donation Receipts?

‍Charities must keep copies of all receipts issued for at least six years in case the CRA requests them for audit purposes. They should also maintain a donation log to track each receipt issued.

Common Mistakes to Avoid

Many charities unknowingly make errors when issuing donation receipts. Some common mistakes include:

• Issuing receipts for ineligible donations, such as services or volunteer time.
• Failing to include the required information making the receipt invalid.
• Overstating the donation amount, which can trigger CRA audits.
• Not keeping proper records, leading to compliance issues.

What Happens If a Charity Doesn’t Follow CRA Rules?‍

If a charity fails to comply with CRA donation receipt rules, it may face penalties, including:

• Fines of 5% to 125% of the amount on the incorrect receipts
• Suspension of the charity’s ability to issue receipts
• Revocation of registered charity status, meaning loss of tax-exempt privileges

ITA Requirements for Official Donation Receipts

In regards to the contents of the official donation receipt itself, the CRA outlines guidelines as to what should be included on the receipt which will be outlined below. There are different requirements for official donation receipts for cash gifts and non-cash gifts.

A proper donation receipt must contain specific information to be valid. Here is what the CRA requires:

Mandatory Information for Cash Donations

Official Donation Receipts Cash gifts must include the following:

• A statement that it is an official receipt for income tax purposes
• The name and address of the charity as on file with the Canada Revenue Agency (CRA)
• A unique serial number
• The registration number issued by the CRA
• The location where the receipt was issued (city, town, municipality)
• The date or year the gift was received
• The date the receipt was issued
• The full name, including middle initial, and address of the donor
• The amount of the gift
• The amount and description of any advantage received by the donor
• The eligible amount of the gift
• The signature of an individual authorized by the charity to acknowledge gifts
• The name and website address of the CRA

Mandatory Information for Non-Cash Donations

Official Donation Receipts Non-cash gifts must include the following:

• The date the gift was received (if not already included)
• A brief description of the gift received by the charity
• The name and address of the appraiser (if the gift was appraised)

Important Update: These mandatory elements may change over the next few months if the proposal by the Federal Government in their 2024 Budget is passed. In that case, the place of issuance of the receipt, the name and address of the appraiser and the middle initial of the donor will then not be required.

Looking to understand whether Canadian charities can issue donation receipts for service gifts? Explore our full guide on official donation receipts for service gifts.

Conclusion

Issuing official donation receipts is a privilege that comes with strict CRA requirements. Canadian charities must ensure they follow the correct procedures, issue receipts only for eligible donations, and include all required details. Keeping accurate records is crucial to maintaining compliance and avoiding penalties. By following these guidelines, charities can support their donors while protecting their charitable status.

Need Expert Guidance on Donation Receipts?

Navigating charity law and donation receipt requirements can be complex. If you have questions about your organization’s receipting practices or need assistance ensuring CRA compliance, Northfield & Associates is here to help.

Our experienced charity law team can review your current receipting procedures, help you establish compliant policies, and provide ongoing support to protect your charitable status. 

Contact us today

• Email us at info@northfield.biz
• Call (416) 317-6806
• Visit https://www.northfield.biz/
• Schedule a FREE consultation

to learn more about our charity law services and how we can support your organization’s success while maintaining full compliance with Canadian charity regulations.

Frequently Asked Questions

Common questions about official donation receipts in Canada, with practical answers for charities and donors.

Who can issue donation receipts in Canada?

Only qualified donees registered with the CRA can issue official donation receipts. This includes registered charities, registered journalism organizations, and registered Canadian municipal or public bodies. Regular nonprofits that aren’t registered charities cannot issue tax receipts.

How to generate a donation receipt?

Use the CRA’s sample receipt templates and include all mandatory information: charity name and registration details, donor information, gift amounts, and authorized signature. For non-cash gifts, add gift descriptions and appraiser details if the item was professionally valued.

How do charitable donations work in Canada?

When you donate to a registered charity, you receive an official receipt that allows you to claim a charitable donation tax credit on your tax return. This credit reduces your taxes owed and can be carried forward for up to five years if not fully used.

How to write a receipt in Canada?

Follow CRA requirements by including “Official receipt for income tax purposes,” your charity’s registered name and address, registration number, unique serial number, donation details, and authorized signature. Use the CRA’s official sample templates to ensure compliance.

What legally needs to be on a receipt in Canada?

Cash donations require 13 mandatory elements including charity details, registration number, donor’s full name and address, gift amount, any advantages received, eligible amount, and CRA website. Non-cash gifts need additional description and appraiser information if applicable.

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Working with Our Firm

In this evolving economic landscape, collaboration with our firm offers clients a strategic advantage. With Cambodia’s reform-driven investment environment and Canada’s expanding footprint in Southeast Asia, our team of experienced consultants and legal advisors provides tailored guidance to help businesses navigate cross-border opportunities. We focus in developing comprehensive legal strategies, structuring international partnerships, and ensuring compliance in emerging markets.

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

At Northfield & Associates are focus in Foreign Direct Investment (FDI), international trade missions, and cross-border legal strategy. Our team of experienced consultants and legal advisors offers tailored guidance and strategic insight to help you navigate the complexities of international partnerships and development opportunities.

Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Take the First Step Today

If you believe you may be eligible for legal relief or simply need sound legal advice, we’re here to help. Contact us today to book your consultation. Let us provide the clarity, strategy, and peace of mind you need to move forward.

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

• If you or anybody that you know, think that you meet the requirements and wish to receive further information.
• We can help you start the application process and confirm eligibility requirements to participate.
• We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

---

About Northfield

Northfield & Associates International Corporation is a global consulting firm serving private enterprises, public institutions, not-for-profit organizations, and institutional capital providers. Operating across Cambodia, Canada, and global markets, the firm supports capital deployment, regulatory navigation, and enterprise decision-making in complex economic and geopolitical environments. Northfield & Associates delivers customized, execution-focused advisory solutions that drive measurable transformation, strengthen competitiveness, and enhance long-term highest value opportunities. The firm incorporates consulting, legal, regulatory, financial, and risk expertise to enable disciplined capital allocation, strong governance, and operational resilience. Northfield & Associates upholds a culture of applied insight and innovation, supporting clients across digital transformation, growth strategy, and organizational capability building. The firm advises individual, leading global corporations, midsize enterprises, government agencies, and mission-driven organizations through long-term partnerships. Enterprise-wide risk management, professional ethics, and fiduciary standards are embedded across all operations. Northfield & Associates’ diverse, globally unified teams are committed to execution certainty and sustainable, risk-adjusted returns aligned with ESG and stakeholder objectives.

Forward-Looking Information

This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Forward-looking information is subject to a number of risks and uncertainties that may cause the actual results of the Company to differ materially from those discussed in the forward-looking information, and even if such actual results are realized or substantially realized, there can be no assurance that they will have the expected consequences to, or effects on the Company. Factors that could cause actual results or events to differ materially from current expectations include, among other things: the failure to finalize negotiations concerning the increase of the Loan or to close such transaction and the failure of the Company to complete the acquisition of the Company Facility; operating performance of facilities; environmental and safety risks; delays in obtaining or failure to obtain necessary permits and approvals from government authorities; unavailability of plant, equipment or labour; inability to retain key management and personnel; changes to regulations or policies affecting the Company’s activities; and the other risks disclosed under the heading “Risk Factors” and elsewhere in the Company’s amended annual information.

Forward-looking information speaks only as of the date on which it is made and, except as may be required by applicable securities laws, the Company disclaims any intent or obligation to update any forward-looking information, whether as a result of new information, future events or results or otherwise. Although the Company believes that the assumptions inherent in the forward-looking information are reasonable, forward-looking information is not a guarantee of future performance and accordingly undue reliance should not be put on such information due to the inherent uncertainty therein.

Questions?

info@northfied.biz

Within Corporate Newsroom  

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.

Charitable Receipts: A Guide for Canadian Registered Charities

Canadian registered charities and qualified donees are granted a remarkable privilege: the ability to issue “official donation receipts.” This powerful tool allows these organizations to acknowledge the generosity of their donors and foster continued support. However, many charities inadvertently stumble when it comes to understanding receipting requirements, leading to compliance issues that can affect both the organization and its directors. In this comprehensive article, we will go through the common misconceptions and provide valuable tips for registered charities and qualified donees navigating donation tax receipt rules in Canada.

1. Understanding the Voluntary Nature of Receipts

One common misconception among charities is the belief that they must issue tax receipts for all donations received. However, this is not mandatory. Charities have the flexibility to set policies regarding when they will issue tax receipts. Some may establish thresholds for issuing receipts, while others might limit receipts to specific types of gifts. Clear communication of these policies is crucial to ensuring the public’s confidence and trust in the receipting process—and in staying compliant with donation tax receipt rules.

2. Spending Flexibility and Receipting

Another misconception is that failing to issue a receipt gives charities unrestricted flexibility in using the donated funds. Regardless of whether a receipt is issued, Canadian registered charities are bound by their objects, legal requirements, common law, and CRA’s guidance when it comes to fund usage. This applies equally across provinces, including donation tax receipt rules in Ontario.

3. The Definition of a ‘Gift’

To qualify for an official donation receipt, a transfer of funds or gifts in kind must meet specific criteria. It must be voluntary, represent a complete transfer of property, and demonstrate donative intent on the part of the donor. If any of these elements are missing, the transfer does not qualify as a ‘gift,’ and no receipt should be issued.

4. Common Payments That Don’t Qualify

Certain payments do not qualify as gifts for receipting purposes. These include basic event or program fees, membership fees with material value, payments for lottery tickets, tuition fees (except for specific religious school tuition fees), and business sponsorships.

5. Mandatory Information on Receipts

Official donation receipts must include specific information. Failure to include this information results in improper receipting. This is a common error but one that is easily rectifiable. Properly issued receipts help ensure your organization complies with donation tax receipt rules Canada requires under the Income Tax Act.‍

6. Understanding Split Receipting Rules

Charities must correctly determine the eligible amount of a gift on the receipt, often referred to as ‘split receipting.’ When donors receive an advantage in return for their gift, the advantage’s value must be deducted from the total gift value. This ensures the eligible gift amount is accurately reflected on the receipt in accordance with donation tax receipt rules.

7. Handling Donations of Services

Donations of time, skills, and effort are considered ‘services’ rather than property, and they do not qualify as ‘gifts’ for receipting purposes.

8. Identifying the Donor

Accurately determining the donor is vital to providing the correct receipt. When in doubt, charities can request a declaration from the donor or corporation to confirm the donor’s identity.

9. Record Keeping

The Canada Revenue Agency (CRA) mandates that charities retain copies of official donation receipts for a minimum of two years from the end of the calendar year in which the donations were made. Most other records must be kept for seven years, and it is advisable to keep donation receipts for longer, given their importance—especially when reviewing past compliance with donation tax receipt rules in Ontario or elsewhere in Canada.

10. Avoiding Conduit Situations

Charities must not act as a conduit for funds directed to foreign charities or Canadian non-profits that lack charitable status. This practice can lead to inappropriate situations and revocation of charitable status.

Conclusion

Issuing official donation receipts is a valuable privilege for registered Canadian charities. However, with this privilege comes a responsibility to ensure compliance with the Income Tax Act (Canada) and CRA’s guidance. Addressing common misconceptions and adhering to best practices for receipting is essential. By mastering the art of charitable receipts—and staying informed about the donation tax receipt rules Canada enforces—organizations can build trust, maintain compliance, and secure continued support for their vital missions.

Get started now:

• Email us at info@northfield.biz
• Call (416) 317-6806
• Visit https://www.northfield.biz/
• Schedule a FREE consultation

Frequently Asked Questions

Donating to charity comes with tax benefits, but the rules around receipts can be confusing. Here are answers to common questions about how charitable tax receipts work in Canada.

How to issue tax receipts for donations in Canada?

Registered charities must follow CRA rules when issuing tax receipts. The receipt needs to include the charity’s name and registration number, the donor’s name and address, the donation date, and the amount given. For gifts over $20, you must provide a receipt within 30 days if the donor requests one. Cash donations need receipts issued right away. The receipt should also state it’s an official donation receipt for income tax purposes. Make sure all information is accurate because errors can lead to penalties.

Do charities give receipts for donations?

Only registered charities can give official tax receipts. If an organization isn’t registered with the CRA, they can’t issue receipts that donors can use for tax credits. Before you donate, check if the charity has a registration number. You can search for registered charities on the CRA website. Some organizations collect donations on behalf of registered charities and can issue receipts through them. Always ask for a receipt when you donate so you can claim your tax credit.

Do charitable donations to registered charities reduce taxable income in Canada?

Charitable donations don’t reduce your taxable income, but they do give you tax credits that lower the tax you owe. You get a federal tax credit of 15% on the first $200 you donate each year. Any amount over $200 gets a 29% federal credit, or 33% if your income is over $235,675. Your province also gives additional credits. These credits come off your final tax bill, which can mean significant savings. You can claim donations from the current year or any of the past five years.

What is the minimum charitable donation for tax receipt?

There’s no minimum amount required for a charity to issue a tax receipt. Charities can give receipts for donations of any size, even just a few dollars. However, the CRA says charities don’t have to give receipts for gifts under $20 unless the donor asks for one. Many charities set their own minimum amounts for issuing receipts automatically, often around $10 or $20, to reduce paperwork. If you donate less than their minimum, you can still request a receipt and they must provide one.

What is the maximum amount you can claim for donations without receipts?

You can’t claim any charitable donations without proper receipts from registered charities. The CRA requires official donation receipts for all charitable tax credits. There’s no exception that lets you claim donations without documentation. You need receipts that meet CRA requirements, including the charity’s registration number and all required information. Keep your receipts for at least six years in case the CRA asks to see them. If you lose a receipt, contact the charity and ask for a duplicate before filing your taxes.

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Working with Our Firm

In this evolving economic landscape, collaboration with our firm offers clients a strategic advantage. With Cambodia’s reform-driven investment environment and Canada’s expanding footprint in Southeast Asia, our team of experienced consultants and legal advisors provides tailored guidance to help businesses navigate cross-border opportunities. We focus in developing comprehensive legal strategies, structuring international partnerships, and ensuring compliance in emerging markets.

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

At Northfield & Associates are focus in Foreign Direct Investment (FDI), international trade missions, and cross-border legal strategy. Our team of experienced consultants and legal advisors offers tailored guidance and strategic insight to help you navigate the complexities of international partnerships and development opportunities.

Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Take the First Step Today

If you believe you may be eligible for legal relief or simply need sound legal advice, we’re here to help. Contact us today to book your consultation. Let us provide the clarity, strategy, and peace of mind you need to move forward.

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

• If you or anybody that you know, think that you meet the requirements and wish to receive further information.
• We can help you start the application process and confirm eligibility requirements to participate.
• We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

---

About Northfield

Northfield & Associates International Corporation is a global consulting firm serving private enterprises, public institutions, not-for-profit organizations, and institutional capital providers. Operating across Cambodia, Canada, and global markets, the firm supports capital deployment, regulatory navigation, and enterprise decision-making in complex economic and geopolitical environments. Northfield & Associates delivers customized, execution-focused advisory solutions that drive measurable transformation, strengthen competitiveness, and enhance long-term highest value opportunities. The firm incorporates consulting, legal, regulatory, financial, and risk expertise to enable disciplined capital allocation, strong governance, and operational resilience. Northfield & Associates upholds a culture of applied insight and innovation, supporting clients across digital transformation, growth strategy, and organizational capability building. The firm advises individual, leading global corporations, midsize enterprises, government agencies, and mission-driven organizations through long-term partnerships. Enterprise-wide risk management, professional ethics, and fiduciary standards are embedded across all operations. Northfield & Associates’ diverse, globally unified teams are committed to execution certainty and sustainable, risk-adjusted returns aligned with ESG and stakeholder objectives.

Forward-Looking Information

This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Forward-looking information is subject to a number of risks and uncertainties that may cause the actual results of the Company to differ materially from those discussed in the forward-looking information, and even if such actual results are realized or substantially realized, there can be no assurance that they will have the expected consequences to, or effects on the Company. Factors that could cause actual results or events to differ materially from current expectations include, among other things: the failure to finalize negotiations concerning the increase of the Loan or to close such transaction and the failure of the Company to complete the acquisition of the Company Facility; operating performance of facilities; environmental and safety risks; delays in obtaining or failure to obtain necessary permits and approvals from government authorities; unavailability of plant, equipment or labour; inability to retain key management and personnel; changes to regulations or policies affecting the Company’s activities; and the other risks disclosed under the heading “Risk Factors” and elsewhere in the Company’s amended annual information.

Forward-looking information speaks only as of the date on which it is made and, except as may be required by applicable securities laws, the Company disclaims any intent or obligation to update any forward-looking information, whether as a result of new information, future events or results or otherwise. Although the Company believes that the assumptions inherent in the forward-looking information are reasonable, forward-looking information is not a guarantee of future performance and accordingly undue reliance should not be put on such information due to the inherent uncertainty therein.

Questions?

info@northfied.biz

Within Corporate Newsroom  

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.

How Do I Determine the Fair Market Value for an In-Kind Donation Charity Receipt?

Determining the Fair Value of Gifts

In order to issue a tax receipt for a gift, it is necessary to first determine the fair market value of the gift as well as any benefits the donor received in exchange for making the gift. If the fair market value of the gift or benefit cannot be determined, a tax receipt cannot be issued.

This post also covers the process of valuing benefits, which are items provided to donors in exchange for their contributions.

What is fair market value?

According to the Canada Revenue Agency (CRA), fair market value typically refers to the highest possible value that a property can fetch in an open and unrestricted market, where the buyer and seller are both willing, knowledgeable, informed, and not dependent on each other.

• The term “highest dollar value” refers to the fair market value of a property, even if the property being valued lacks an apparent “price”. This implies that the fair market value is established based on the retail price of the item, regardless of whether it is a distinctive and personal assortment contributed by the owner.
• The term “open and unrestricted market” used to define fair market value refers to a market where numerous buyers and sellers exist, all competing to purchase and sell goods. In this scenario, fair market value refers to the highest amount that a buyer who is willing to purchase and a seller who is willing to sell would agree upon for the item. In certain situations, it might be necessary to enlist the expertise of a professional appraiser or valuator to ascertain fair market value.
• The term “willing buyer and a willing seller” used to determine fair market value implies that the assessment should be made without taking into account any external pressures that may influence either party to buy or sell. For example, a seller who is compelled to sell may have to reduce the price of their property below market value to expedite the sale, whereas a buyer who is forced to buy may end up paying more than the fair market value.
• The phrase “acting independently,” which is also referred to as acting at arm’s length, implies that neither the buyer nor seller has any control or influence over the other and that they have no relationship that could lead one to treat the other in a preferential manner, such as a familial or marital connection.

Tip: Assessing fair market value can be an intricate process. It is strongly advised to seek help from a professional appraiser or valuator if the gift is complex or expensive.

Fundamentals of calculating fair market value

There exist multiple approaches to determine fair market value.

1. Open market. Numerous kinds of property can be easily appraised as they can be bought on an open market at publicly listed rates. Often, the listed price of such items can serve as the fair market value for the purpose of issuing tax receipts.
2. Comparable items in an open market. Occasionally, a particular item may not be readily accessible on the open market, but there might be other comparable items available. If a similar item is available, its price can be used as the fair market value for tax receipt purposes in such cases. Alternatively, you can calculate the average value of multiple comparable items.
3. Appraiser or valuator. If other methods fail to provide an accurate fair market value for an item, the services of a professional appraiser or valuator may be required.

Maintaining records for fair market value

It is important to maintain documentation that demonstrates how the fair market value of any gifts in kind received by your charity was determined. Such records may comprise:

• Invoices for the item or comparable items that display their retail value
• Publicly available price catalogs, flyers, or online advertisement
• Newspaper or online records of stock market prices
• Copies of appraiser or valuator assessments
• Particulars of any computations performed to derive the ultimate value applied to a tax receipt

Bear in mind that prices may vary over time. What might appear to be an acceptable fair price at present could be challenging to validate in the future without proper documentation generated at the moment the gift was received.

Determining the combined value of multiple items

On occasion, multiple items are consolidated into a single gift or benefit received in exchange for a gift. In such situations, the fair market value of the gift or benefit is determined by attributing a distinct value to each identifiable item, and then summing up the values to obtain a total.

However, in some circumstances, using averages for comparable items or generating an accurate estimate without valuing each item separately may be feasible. Regardless of the method used, the valuation must be justifiable with evidence.

Deemed fair market value rule

The CRA occasionally mandates that the valuation of gifts for tax receipt purposes be based on the donor’s original cost instead of the current fair market value. This “deemed fair market value” rule is applicable to in-kind gifts when the donor acquired the property:

• within a tax shelter arrangement;
• less than three years prior to making the donation; or
• less than ten years before the donation, if one of the primary objectives for obtaining the property was to donate it.

In these instances, the deemed fair market value rule dictates that the tax receipt amount should be the lesser of:

• the gift’s fair market value; and
• the donor’s cost of the property (or, for capital property, its adjusted cost base directly before the donation).

However, this rule has many exceptions. The following gifts should be assessed at fair market value, even if one of the aforementioned conditions is met:

• property resulting from a taxpayer’s demise;
• inventory from a business;
• real property situated in Canada;
• certified cultural property (distinct valuation procedures are applicable); and
• specific publicly traded securities.

Considerations for various property types

The CRA has established specific guidelines or policies to determine fair market value in various unique scenarios. These situations comprise real estate, capital assets, listed personal property, artworks contributed by artists, property usage, and non-qualified securities.

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Working with Our Firm

In this evolving economic landscape, collaboration with our firm offers clients a strategic advantage. With Cambodia’s reform-driven investment environment and Canada’s expanding footprint in Southeast Asia, our team of experienced consultants and legal advisors provides tailored guidance to help businesses navigate cross-border opportunities. We focus in developing comprehensive legal strategies, structuring international partnerships, and ensuring compliance in emerging markets.

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

At Northfield & Associates are focus in Foreign Direct Investment (FDI), international trade missions, and cross-border legal strategy. Our team of experienced consultants and legal advisors offers tailored guidance and strategic insight to help you navigate the complexities of international partnerships and development opportunities.

Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Take the First Step Today

If you believe you may be eligible for legal relief or simply need sound legal advice, we’re here to help. Contact us today to book your consultation. Let us provide the clarity, strategy, and peace of mind you need to move forward.

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

• If you or anybody that you know, think that you meet the requirements and wish to receive further information.
• We can help you start the application process and confirm eligibility requirements to participate.
• We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

---

About Northfield

Northfield & Associates International Corporation is a global consulting firm serving private enterprises, public institutions, not-for-profit organizations, and institutional capital providers. Operating across Cambodia, Canada, and global markets, the firm supports capital deployment, regulatory navigation, and enterprise decision-making in complex economic and geopolitical environments. Northfield & Associates delivers customized, execution-focused advisory solutions that drive measurable transformation, strengthen competitiveness, and enhance long-term highest value opportunities. The firm incorporates consulting, legal, regulatory, financial, and risk expertise to enable disciplined capital allocation, strong governance, and operational resilience. Northfield & Associates upholds a culture of applied insight and innovation, supporting clients across digital transformation, growth strategy, and organizational capability building. The firm advises individual, leading global corporations, midsize enterprises, government agencies, and mission-driven organizations through long-term partnerships. Enterprise-wide risk management, professional ethics, and fiduciary standards are embedded across all operations. Northfield & Associates’ diverse, globally unified teams are committed to execution certainty and sustainable, risk-adjusted returns aligned with ESG and stakeholder objectives.

Forward-Looking Information

This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Forward-looking information is subject to a number of risks and uncertainties that may cause the actual results of the Company to differ materially from those discussed in the forward-looking information, and even if such actual results are realized or substantially realized, there can be no assurance that they will have the expected consequences to, or effects on the Company. Factors that could cause actual results or events to differ materially from current expectations include, among other things: the failure to finalize negotiations concerning the increase of the Loan or to close such transaction and the failure of the Company to complete the acquisition of the Company Facility; operating performance of facilities; environmental and safety risks; delays in obtaining or failure to obtain necessary permits and approvals from government authorities; unavailability of plant, equipment or labour; inability to retain key management and personnel; changes to regulations or policies affecting the Company’s activities; and the other risks disclosed under the heading “Risk Factors” and elsewhere in the Company’s amended annual information.

Forward-looking information speaks only as of the date on which it is made and, except as may be required by applicable securities laws, the Company disclaims any intent or obligation to update any forward-looking information, whether as a result of new information, future events or results or otherwise. Although the Company believes that the assumptions inherent in the forward-looking information are reasonable, forward-looking information is not a guarantee of future performance and accordingly undue reliance should not be put on such information due to the inherent uncertainty therein.

Questions?

info@northfied.biz

Within Corporate Newsroom  

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.

Do I possess the authority as a member to remove a director following ONCA?

Special Meeting of Members: As a member, you hold the power to initiate the removal of directors by calling a special meeting. This process empowers you to actively participate in the governance of our not-for-profit organization.

Ordinary Resolution: The removal process is facilitated through an ordinary resolution passed by the members at the special meeting. This democratic approach ensures that decisions regarding director removal are made collectively.

Exclusivity for Certain Members: It is important to note that if a group or class of members has the exclusive right to elect a particular director, only that group or class can remove the director in question.

Understanding ex-officio directors: Ex-officio directors cannot be removed by this process. Their position is not subject to member removal, emphasizing the specific nature of their appointment.

Under ONCA, members need to convene a special meeting and pass an ordinary resolution to remove a director. It’s also very important to ensure that the relevant group or class of members, if applicable, exercises its exclusive authority to remove a director.

It’s worth mentioning that ex officio directors are exempt from this removal process. Adhering to these guidelines enables not-for-profit organizations to uphold transparency and accountability within their governance framework.

Members should have a valid reason for the removal and ensure that the process is conducted fairly and transparently.

In conclusion, understanding the process of removing a director from ONCA is a crucial component of not-for-profit governance.

Get started now:

• Email us at info@northfield.biz
• Call (416) 317-6806
• Visit https://www.northfield.biz/
• Schedule a FREE consultation

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Working with Our Firm

In this evolving economic landscape, collaboration with our firm offers clients a strategic advantage. With Cambodia’s reform-driven investment environment and Canada’s expanding footprint in Southeast Asia, our team of experienced consultants and legal advisors provides tailored guidance to help businesses navigate cross-border opportunities. We focus in developing comprehensive legal strategies, structuring international partnerships, and ensuring compliance in emerging markets.

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

At Northfield & Associates are focus in Foreign Direct Investment (FDI), international trade missions, and cross-border legal strategy. Our team of experienced consultants and legal advisors offers tailored guidance and strategic insight to help you navigate the complexities of international partnerships and development opportunities.

Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Take the First Step Today

If you believe you may be eligible for legal relief or simply need sound legal advice, we’re here to help. Contact us today to book your consultation. Let us provide the clarity, strategy, and peace of mind you need to move forward.

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

• If you or anybody that you know, think that you meet the requirements and wish to receive further information.
• We can help you start the application process and confirm eligibility requirements to participate.
• We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

---

About Northfield

Northfield & Associates International Corporation is a global consulting firm serving private enterprises, public institutions, not-for-profit organizations, and institutional capital providers. Operating across Cambodia, Canada, and global markets, the firm supports capital deployment, regulatory navigation, and enterprise decision-making in complex economic and geopolitical environments. Northfield & Associates delivers customized, execution-focused advisory solutions that drive measurable transformation, strengthen competitiveness, and enhance long-term highest value opportunities. The firm incorporates consulting, legal, regulatory, financial, and risk expertise to enable disciplined capital allocation, strong governance, and operational resilience. Northfield & Associates upholds a culture of applied insight and innovation, supporting clients across digital transformation, growth strategy, and organizational capability building. The firm advises individual, leading global corporations, midsize enterprises, government agencies, and mission-driven organizations through long-term partnerships. Enterprise-wide risk management, professional ethics, and fiduciary standards are embedded across all operations. Northfield & Associates’ diverse, globally unified teams are committed to execution certainty and sustainable, risk-adjusted returns aligned with ESG and stakeholder objectives.

Forward-Looking Information

This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Forward-looking information is subject to a number of risks and uncertainties that may cause the actual results of the Company to differ materially from those discussed in the forward-looking information, and even if such actual results are realized or substantially realized, there can be no assurance that they will have the expected consequences to, or effects on the Company. Factors that could cause actual results or events to differ materially from current expectations include, among other things: the failure to finalize negotiations concerning the increase of the Loan or to close such transaction and the failure of the Company to complete the acquisition of the Company Facility; operating performance of facilities; environmental and safety risks; delays in obtaining or failure to obtain necessary permits and approvals from government authorities; unavailability of plant, equipment or labour; inability to retain key management and personnel; changes to regulations or policies affecting the Company’s activities; and the other risks disclosed under the heading “Risk Factors” and elsewhere in the Company’s amended annual information.

Forward-looking information speaks only as of the date on which it is made and, except as may be required by applicable securities laws, the Company disclaims any intent or obligation to update any forward-looking information, whether as a result of new information, future events or results or otherwise. Although the Company believes that the assumptions inherent in the forward-looking information are reasonable, forward-looking information is not a guarantee of future performance and accordingly undue reliance should not be put on such information due to the inherent uncertainty therein.

Questions?

info@northfied.biz

Within Corporate Newsroom  

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.

A Guide to Understanding the Changes for Not-for-Profits under ONCA

The Ontario Not-for-Profit Corporations Act (ONCA) is bringing sweeping changes to the nonprofit sector in Ontario. These changes are designed to modernize and streamline the governance of nonprofit organizations in the province. Understanding these changes is crucial for nonprofit organizations to thrive in the evolving nonprofit sector of Ontario. ‍

One of the significant changes that ONCA brings is simplified governance. The act introduces more straightforward and more flexible rules for how nonprofits operate. This means that organizations will have fewer requirements for member meetings and record-keeping. As a result, nonprofits can focus on their core mission and decision-making processes will be streamlined. ‍

Another critical change brought by ONCA is increased transparency. The act emphasizes transparency and accountability, which are crucial for maintaining public trust. Nonprofits must now disclose more information, such as financial statements, to their members and the public. This will help build trust and confidence among stakeholders, including donors, volunteers, and the community. ONCA also gives more rights to members of nonprofits. Members can access more organizational records, increasing their involvement and engagement. This change will help ensure that nonprofits are better aligned with the needs and expectations of their members. ‍

Finally, ONCA sets more precise guidelines for the roles and duties of directors and officers. This change will help nonprofits better manage and make more informed decisions. More precise guidelines will also help reduce confusion and misunderstandings among directors and officers, leading to more effective and efficient decision-making.‍

In conclusion, ONCA represents a significant shift towards a more modern, transparent, and flexible approach for nonprofits in Ontario. While these changes may seem daunting initially, nonprofits that understand and adapt to them will be better positioned to thrive in the evolving nonprofit sector. By embracing these changes, nonprofits can build stronger relationships with their members, stakeholders, and the community at large.

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Working with Our Firm

In this evolving economic landscape, collaboration with our firm offers clients a strategic advantage. With Cambodia’s reform-driven investment environment and Canada’s expanding footprint in Southeast Asia, our team of experienced consultants and legal advisors provides tailored guidance to help businesses navigate cross-border opportunities. We focus in developing comprehensive legal strategies, structuring international partnerships, and ensuring compliance in emerging markets.

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

At Northfield & Associates are focus in Foreign Direct Investment (FDI), international trade missions, and cross-border legal strategy. Our team of experienced consultants and legal advisors offers tailored guidance and strategic insight to help you navigate the complexities of international partnerships and development opportunities.

Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Take the First Step Today

If you believe you may be eligible for legal relief or simply need sound legal advice, we’re here to help. Contact us today to book your consultation. Let us provide the clarity, strategy, and peace of mind you need to move forward.

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

• If you or anybody that you know, think that you meet the requirements and wish to receive further information.
• We can help you start the application process and confirm eligibility requirements to participate.
• We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

---

About Northfield

Northfield & Associates International Corporation is a global consulting firm serving private enterprises, public institutions, not-for-profit organizations, and institutional capital providers. Operating across Cambodia, Canada, and global markets, the firm supports capital deployment, regulatory navigation, and enterprise decision-making in complex economic and geopolitical environments. Northfield & Associates delivers customized, execution-focused advisory solutions that drive measurable transformation, strengthen competitiveness, and enhance long-term highest value opportunities. The firm incorporates consulting, legal, regulatory, financial, and risk expertise to enable disciplined capital allocation, strong governance, and operational resilience. Northfield & Associates upholds a culture of applied insight and innovation, supporting clients across digital transformation, growth strategy, and organizational capability building. The firm advises individual, leading global corporations, midsize enterprises, government agencies, and mission-driven organizations through long-term partnerships. Enterprise-wide risk management, professional ethics, and fiduciary standards are embedded across all operations. Northfield & Associates’ diverse, globally unified teams are committed to execution certainty and sustainable, risk-adjusted returns aligned with ESG and stakeholder objectives.

Forward-Looking Information

This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Forward-looking information is subject to a number of risks and uncertainties that may cause the actual results of the Company to differ materially from those discussed in the forward-looking information, and even if such actual results are realized or substantially realized, there can be no assurance that they will have the expected consequences to, or effects on the Company. Factors that could cause actual results or events to differ materially from current expectations include, among other things: the failure to finalize negotiations concerning the increase of the Loan or to close such transaction and the failure of the Company to complete the acquisition of the Company Facility; operating performance of facilities; environmental and safety risks; delays in obtaining or failure to obtain necessary permits and approvals from government authorities; unavailability of plant, equipment or labour; inability to retain key management and personnel; changes to regulations or policies affecting the Company’s activities; and the other risks disclosed under the heading “Risk Factors” and elsewhere in the Company’s amended annual information.

Forward-looking information speaks only as of the date on which it is made and, except as may be required by applicable securities laws, the Company disclaims any intent or obligation to update any forward-looking information, whether as a result of new information, future events or results or otherwise. Although the Company believes that the assumptions inherent in the forward-looking information are reasonable, forward-looking information is not a guarantee of future performance and accordingly undue reliance should not be put on such information due to the inherent uncertainty therein.

Questions?

info@northfied.biz

Within Corporate Newsroom  

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.

What role do ONCA non-profit members play in decision-making?

Members of non-profit corporations have an essential role in the decision-making process. Per the Ontario Not-for-Profit Corporations Act (ONCA), they can pass two types of resolutions—ordinary and special. Ordinary resolutions are for routine decisions, while special resolutions are for significant changes that could impact the organization’s future.

‍Ordinary Resolutions        

Ordinary resolutions, as detailed in ONCA sections 1 and 59, form the foundation of routine decision-making within a corporation. It’s important to note that members approve these resolutions by securing a majority vote at meetings or through unanimous agreement. Public benefit corporations, including charitable and non-charitable entities, are subject to specific criteria outlined in ONCA section 1.

‍Special Resolutions

Special resolutions, characterized by their impact on significant changes such as major policy shifts or amendments to the organization’s constitution, require a higher approval threshold. To pass, they need the backing of at least two-thirds of votes cast at members’ meetings or unanimous agreement from all voting members (ONCA sections 1 and 59).

Whether it’s routine decisions or significant changes, your active participation is crucial.

‍In summary, this article discusses the role of non-profit members in decision-making according to the Ontario Not-for-Profit Corporations Act (ONCA). Non-profit members play a crucial role in both routine decision-making and significant changes that could impact the organization’s future. Ordinary resolutions are for routine decisions, while special resolutions are for substantial changes, and both types of resolutions require either a majority vote or at least two-thirds of member votes. It’s essential for members to actively participate and make well-informed decisions for a brighter organizational future.

‍Seize the opportunity for a brighter organizational future – contact us today for a free 15-minute consultation.

Let’s work together to navigate the ONCA landscape and ensure your organization thrives with well-informed decisions.

Get started now:

• Email us at info@northfield.biz
• Call (416) 317-6806
• Visit https://www.northfield.biz/
• Schedule a FREE consultation

---

Working with Our Firm

In this evolving economic landscape, collaboration with our firm offers clients a strategic advantage. With Cambodia’s reform-driven investment environment and Canada’s expanding footprint in Southeast Asia, our team of experienced consultants and legal advisors provides tailored guidance to help businesses navigate cross-border opportunities. We focus in developing comprehensive legal strategies, structuring international partnerships, and ensuring compliance in emerging markets.

By leveraging our regional insight and international expertise, you benefit from a trusted partner dedicated to helping you capitalize on growth potential in Cambodia and beyond.

At Northfield & Associates are focus in Foreign Direct Investment (FDI), international trade missions, and cross-border legal strategy. Our team of experienced consultants and legal advisors offers tailored guidance and strategic insight to help you navigate the complexities of international partnerships and development opportunities.

Whether you choose to meet in person at one of our offices or connect virtually, we provide flexible and accessible consultation options. During your session, we’ll assess your goals, review key documentation, and guide you through every stage of your FDI or trade mission engagement.

Let us help you take the next step with confidence supported by trusted legal and strategic counsel every step of the way.

Take the First Step Today

If you believe you may be eligible for legal relief or simply need sound legal advice, we’re here to help. Contact us today to book your consultation. Let us provide the clarity, strategy, and peace of mind you need to move forward.

We serve our clients in English, Cambodian, Vietnamese, Mandarin and Cantonese, especially in Asian clients.

• If you or anybody that you know, think that you meet the requirements and wish to receive further information.
• We can help you start the application process and confirm eligibility requirements to participate.
• We Offer Consultations & Meetings by Phone & Virtually. Affordable Fees.

---

About Northfield

Northfield & Associates International Corporation is a global consulting firm serving private enterprises, public institutions, not-for-profit organizations, and institutional capital providers. Operating across Cambodia, Canada, and global markets, the firm supports capital deployment, regulatory navigation, and enterprise decision-making in complex economic and geopolitical environments. Northfield & Associates delivers customized, execution-focused advisory solutions that drive measurable transformation, strengthen competitiveness, and enhance long-term highest value opportunities. The firm incorporates consulting, legal, regulatory, financial, and risk expertise to enable disciplined capital allocation, strong governance, and operational resilience. Northfield & Associates upholds a culture of applied insight and innovation, supporting clients across digital transformation, growth strategy, and organizational capability building. The firm advises individual, leading global corporations, midsize enterprises, government agencies, and mission-driven organizations through long-term partnerships. Enterprise-wide risk management, professional ethics, and fiduciary standards are embedded across all operations. Northfield & Associates’ diverse, globally unified teams are committed to execution certainty and sustainable, risk-adjusted returns aligned with ESG and stakeholder objectives.

Forward-Looking Information

This news release contains forward-looking information. All statements, other than statements of historic fact, that address activities, events or developments that the Company believes, expects or anticipates will or may occur in the future constitute forward-looking information.

This forward-looking information reflects the current expectations or beliefs of the Company based on information currently available to the Company.

Forward-looking information is subject to a number of risks and uncertainties that may cause the actual results of the Company to differ materially from those discussed in the forward-looking information, and even if such actual results are realized or substantially realized, there can be no assurance that they will have the expected consequences to, or effects on the Company. Factors that could cause actual results or events to differ materially from current expectations include, among other things: the failure to finalize negotiations concerning the increase of the Loan or to close such transaction and the failure of the Company to complete the acquisition of the Company Facility; operating performance of facilities; environmental and safety risks; delays in obtaining or failure to obtain necessary permits and approvals from government authorities; unavailability of plant, equipment or labour; inability to retain key management and personnel; changes to regulations or policies affecting the Company’s activities; and the other risks disclosed under the heading “Risk Factors” and elsewhere in the Company’s amended annual information.

Forward-looking information speaks only as of the date on which it is made and, except as may be required by applicable securities laws, the Company disclaims any intent or obligation to update any forward-looking information, whether as a result of new information, future events or results or otherwise. Although the Company believes that the assumptions inherent in the forward-looking information are reasonable, forward-looking information is not a guarantee of future performance and accordingly undue reliance should not be put on such information due to the inherent uncertainty therein.

Questions?

info@northfied.biz

Within Corporate Newsroom  

Media Contact:

media@northfied.biz

Press contact 

PR consultants
press@northfied.biz

NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as, legal advice. You should not rely on, or take or fail to take any action based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. Northfield & Associates professionals will be pleased to discuss resolutions to specific legal concerns you may have.