Personal Tax Tip – Understanding Charitable Donations and Their Tax Benefits (Updated: 2026)

Support your favourite charities and causes and reap the benefits too!

You can claim your donations for the year plus any donations made in any of the previous five years that have not been claimed already, to an annual limit of 75% of your net income. The first $200 of donations are eligible for a tax credit at the lowest federal rate (15% for the federal portion), and donations in excess of $200 are eligible for a higher federal rate (29% or 33% depending on taxable income). Provincial or territorial credits are added on top—combined rates vary by province and change annually, so check the CRA’s charitable donation tax credit rates for current figures.

If you are married or in a common-law partnership, consider claiming all of your donations on one spouse’s tax return. By claiming donations on only one spouse’s return, you avoid having the first $200 of donations subject to the lower credit rate twice, which can save you tax.

Note: The former First-Time Donor’s Super Credit (an extra 25% federal credit on up to $1,000 of donations) was available only for donations made through 2017 and has expired. It cannot be claimed for current-year donations.

You don’t have to claim your donations in the year you make them. If you have other deductions that eliminate your tax for the year, you can carry forward your donations and claim them in any of the next five years.

You are required to attach official charitable donation tax receipts to your return if you file a paper return. If you file electronically, keep your donation receipts because the Canada Revenue Agency (CRA) may ask for them later. Pledge slips, cancelled cheques, credit card slips, and other proofs of payment are not acceptable in place of an official receipt. However, these documents may be requested by the CRA if your return is selected for review. If you have lost your official receipt, contact the charity for an official duplicate. Donations to foreign charities
generally do not qualify for the charitable donations credit, but there are special rules for some prescribed foreign charities.

Every receipt from a Canadian charity or athletic association must contain a statement that it is an “official receipt” for income tax purposes, and must conform to the prescribed format (including the name of the organization, its address, the registration number assigned by the Minister of National Revenue, the date, and the amount of the donation).

The CRA administratively allows a taxpayer to choose which spouse or common-law partner will report a donation or gift and allows for the subsequent transfer of carry-forward balances between spouses in certain circumstances.

Consult one of our knowledgeable Chartered Professional Accountants to maximize your donation tax credit.

This post has been prepared for general information purposes. It is not advice. The information presented may not fit your unique situation. Please consult one of our trusted business advisors at RHN CPA for further clarification and interpretation of your circumstances.