Donation slips - children named as donors

For the first time I have 2 donation slips made out to underage children (1 under 10 and 1 under 5). Can these be claimed on the parent’s own tax return. (The children aren’t yet filing tax returns.)

Who made the actual donation - the parents or the children? There might be some attribution applicable…

The parent made the donation. The children don’t have any income and the parent’s income is too high for the Canada Child Benefit.

So if the parent made the donation, why are the receipts made out to the children? It’s a nice thing to do but the tax benefit is wasted unless these kids will have sufficient income to claim the donations in the next five years.

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If the donations receipts are issued in the name of anyone other than the taxpayer or the taxpayer’s spouse they could be disallowed if the receipts are reviewed. In past years I have had to get receipts re-issued where a donation receipt was written out in the name of a taxpayer and his non-incorporated business name because the CRA would not accept them.