For many charities, the summer and fall seasons coincide with an annual golf tournament as a special event to raise funds.  The Canada Revenue Agency offers these reminders about issuing tax receipts for your tournament.

A charity can issue a receipt to a participant for the part of the cost of entering that qualifies as the eligible amount of the gift. For example, green fees that would ordinarily be charged to a non-member playing the course at the time of the event would be considered a benefit and therefore an advantage to be included in determining the eligible amount.

If a company buys a block of tickets for a golf tournament for its employees to participate, any receipt for the eligible amount of a gift goes to the purchaser (i.e., the company).

A registered charity can engage a third-party organization or retain a fundraiser as an agent or other contractor to organize a fundraising event such as a golf tournament.  However, the charity should maintain control over all the monies that are received as part of the event, and over any receipts that are issued.

More information here