In both Canada and the USA, spouses can use each other’s tax receipts, with one or the other spouse taking all of their receipts, or perhaps splitting them if that is better for their tax situation.
Because of this, unless the spouses indicate that they want their donations recorded separately, and want to receive separate receipts, the usual method is to have only one donor record representing both spouses. Just fill in their First and Last Name fields in some way so that when you read it as “First Last” (the way it will appear on a receipt) it makes sense.
For instance, for John and Mary Smith, just put “John and Mary” as the First Name and “Smith” as the Last Name. For Mary Jones and John Smith, you might put “Mary Jones and John” in the First Name, and “Smith” in the last name.
In the donations area at the right, if the donor is marked Non-Receiptable, all donations will show “Non-Receiptable” in the Receipt # column, because the donor being non-receiptable means that all of their donations are automatically also non-receiptable.
Clicking on any donation field other than a receipt number in its column will bring up a dialog where you can view and edit all of the details of that donation, or delete it (unless it already has a receipt number).
Clicking on a receipt number in its field will bring up a dialog showing the details of that receipt. (If you do that, when you close that dialog you will be on the main Receipts page.)
Clicking the New Donation button at the top right will bring you into a dialog for entering a new donation for this donor.
If this donor is receiptable, and there are receiptable donations displayed that don’t yet have a receipt number, the “Issue Receipt” button will appear above the table of donations, as shown in the image above. Clicking it will take you into creating a receipt for only that one donor, as if you were on the main Receipt page, clicked “Issue Receipts”, and only that one donor was eligible to receive a receipt. (Warning: If you have made any changes to the donor details, clicking this will go straight to the receipting, and your changes will be lost.)