Canada Revenue Agency (CRA) policies govern the tax receipting abilities of BC Children's Hospital Foundation.

CRA policies require that tax receipts are issued only for donations that legally qualify as gifts. A gift is defined as "a voluntary transfer of property without valuable consideration to the donor". E.g. The purchase of raffle tickets or merchandise cannot qualify for a tax receipt. In these cases, the purchaser has received valuable consideration.

Additionally, tax receipts cannot be issued in a name other than the name of the true donor. E.g. Funds raised at an event cannot be tax-receipted to one specific individual. The true donors that contributed must be the recipients of the tax receipt.