What types of gifts qualify for charitable tax credits?

Donations of cash, goods, land, or listed securities (like stocks) to a registered charity or other qualified donees are eligible for a charitable tax credit. For a donation to be eligible for the charitable tax credit, the transfer of ownership has to be voluntary.

Examples of donations that do usually qualify for charitable tax credits include:

• money;
• securities;
• ecologically sensitive land;
• certified cultural property;
• capital property;
• personal-use property (such as prints, etchings, drawings, paintings, sculptures, jewellery, rare folios, rare manuscripts, rare books, stamps, and coins); and
• inventory (such as art, antiques, rare books).

The following do not usually qualify for charitable tax credits:

• contributions of services, such as time, skills, effort;
• certain admission fees to events or to programs (e.g., fees for daycare or nursery school facilities);
• the purchase price of a lottery ticket or other chance to win a prize, even though the lottery proceeds benefit one or more charities; and
• the payment of tuition fees (exceptions exist). 

For more information go to Receiving gifts or watch Gifting and receipting.

Related topics

• How do I donate property?
• How do I donate securities?

Forms and publications

• General Income Tax and Benefit Guide
• Pamphlet P113, Gifts and Income Tax