With the golf season (finally) getting starting, hundreds of charities across the country are sponsoring golf tournaments, events which highlight social contacts with (one hopes) fun and also a chance to raise money for a good cause.

In the recently issued Folio on Split Receipting[1], the CRA deals with the specifics of receipting golf tournaments. We would stress that these rules are not “law”…but represent what the CRA’s administrative policies are.

We don’t believe that there has been any substantive change in the CRA approach from the time the concept of split receipting was introduced. But we also felt that readers might like the most up-to-date version of the administrative rules.

1.21 Generally, various components are present at a fundraising golf tournament. The following is the CRA’s view on determining their value in order to calculate the amount of an advantage received by a participant.

  • Green fees
  • The value of green fees is the regular green fee charge that would be paid by a non-member playing the course at the time of the event.
  • No amount would be allocated to participants who are members of the particular golf course if members are not required to pay green fees.
  • Cart rental The value of a cart rental is the regular cost of a cart rental at the particular golf course.
  • Meals The value of a meal is the retail price charged by the golf course.
  • Hole-in-one prize Given the remote odds of a hole-in-one for an average golfer, the value of the chance to win the prize is considered insignificant, and can therefore be ignored.


A registered charity holds a fundraising golf tournament with a participation fee of $200. The tournament is held at a golf course at which members are not required to pay green fees.

  • There are 100 participants in the tournament, some of whom are members of the golf course.
  • The regular green fee for non-members on that day is $50.
  • The cart rental (included in the participation fee) is normally $20.
  • Each participant receives golf balls with a retail price of $15.
  • The retail value of door and achievement prizes is $2,000. Based on 100 participants, the value is $20 per participant.
  • The retail price of supplied food and beverage excluding harmonized and any other sales taxes and gratuities is $30 per participant.
  • The hole-in-one prize is the use of an automobile for one year.

The total value of the complimentary items and the door and achievement prizes is $35 per participant. The nominal threshold does not apply as the total value of $35 exceeds the lesser of $20 (10% of the participation fee of $200) and $75. Accordingly, such items constitute part of the advantage in determining the eligible amount.

Determination of the eligible amount for non-members:

Participation fee $200
Green fee

Cart rental

Complimentary items/door and achievement prizes

Food and beverage

Hole-in-one prize






Amount of the advantage $135
Eligible amount (non-members) $65

In the case of non-members, the amount of the advantage is $135, so an official receipt may be issued for the eligible amount of $65.

Members would not otherwise have to pay the $50 green fee, which means the amount of their advantage is reduced to $85. Therefore, the eligible amount for which an official receipt could be issued for members is $115.

If the golf course normally offers group rates, this would be taken into account. In this example, if the course offers a reduced green fee of $40 for tournaments where there are more than 50 participants, then $40 instead of $50 would be used for non-member green fees, which would result in an eligible amount for non-members of $75.”

Those are the rules. Enjoy!