Special event tax receipts are tricky. You feed your guests, hire a band, maybe offer some prizes. How much of all that is a benefit to the donor, and how much is a donation eligible for a tax receipt? What about gifts of services, or in-kind items such as art, autos and securities?
Janet Gadeski summarizes a detailed presentation by Malcolm Burrows that recaps everything that CRA wants you to know about receipting those non-standard gifts.