Who is eligible for a donation receipt under the Horse Maintenance Program?
A – The owner, or the one who paid the actual expenses, is eligible for a donation receipt corresponding to the out-of-pocket expenses incurred in maintaining and competing a team horse. In accordance with the directive from CRA, eligible expenses will be restricted to out-of-pocket expenses that are required over-and-above the costs of the horse’s ordinary maintenance; predetermined at $2,000 per horse, will be deducted from the expenses submitted.
