What types of gifts qualify for charitable tax credits?
Donations of cash, goods, land, or listed securities to a registered charity or other qualified donees are eligible for a charitable tax credit. For a donation to be eligible, the transfer of ownership has to be voluntary.
Examples of donations that do usually qualify for charitable tax credits include:
- ecologically sensitive land;
- certified cultural property;
- capital property;
- personal-use property (such as paintings, sculptures, jewellery, stamps, and coins); and
- inventory (such as art, antiques, rare books).
Examples of donations that do not usually qualify for charitable tax credits include:
- contributions of services, such as time, skills, effort;
- the payment of a basic fee for admission to an event or program (for example, 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;
- the payment of tuition fees (exceptions exist);
- gift certificates donated by the issuer (may qualify under specific circumstances as indicated in guidance CG-007); and
For a more comprehensive list, go to What is a gift?
See Pamphlet P113, Gifts and Income Tax, for information about:
- non-qualifying gifts
- gifts to U.S. charities
- gifts to Canada, a province, or a territory
- gifts of ecologically sensitive land
- gifts of certified cultural property
- Gifting and receipting (recorded webinar)
- Receiving gifts
- Questions and answers about donating to registered charities
Forms and publications
- General Income Tax and Benefit Guide
- IC75-23, Tuition fees and charitable donations paid to privately supported secular and religious schools
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