Charitable donation tax credit rates

Use this table to find tax credit rates for charitable donations.

First-time donors that qualify can get an extra federal tax credit of 25%. For more information, go to First-time donor’s super credit.

Charitable donation tax credit rates for 2016 and 2015

Canada/province/
territory

2016 rates
for eligible amount up to $200
2016 rates
for eligible amount over $200
2015 rates
for eligible amount up to $200
2015 rates
for eligible amount over $200
CA 15.00% 29.00%* 15.00% 29.00%
AB 10.00% 21.00% 10.00% 21.00%
BC 5.06% 14.70% 5.06% 14.70%
MB 10.80% 17.40% 10.80% 17.40%
NB 9.68% 17.95% 9.68% 17.95%
NL 8.20% 16.80% 7.70% 14.30%
NS 8.79% 21.00% 8.79% 21.00%
NT 5.90% 14.05% 5.90% 14.05%
NU 4.00% 11.50% 4.00% 11.50%
ON 5.05% 11.16% 5.05% 11.16%
PE 9.80% 16.70% 9.80% 16.70%
QC 20.00% 24.00% 20.00% 24.00%
SK 11.00% 15.00% 11.00% 15.00%
YT 6.40% 12.80% 6.40% 12.80%

*Under proposed legislation  

 

Example – tax credit calculation for a donation made in 2015

A donor in Alberta makes a donation of $700 in 2015. Their tax credit is calculated as the total of:

Federal charitable donation tax credit

  • $30 (15% on the first $200)
  • $145 (29% on the remaining $500)

      $175 ($30 + $145) is their total federal tax credit.

Provincial charitable donation tax credit

  • $20 (10% on the first $200)
  • $105 (21% on the remaining $500)

      $125 ($20 + $105) is their total provincial tax credit.                                                               

$300 ($175 + $125) is their total charitable donation tax credit for 2015.

 

Example - tax credit calculation for a donation made in 2016 (under proposed legislation)

A donor in Alberta with taxable income of $215,000 makes a donation of $20,000 in 2016. Their tax credit is calculated as the total of:

Federal charitable donation tax credit

  • $30 (15% on the first $200)
  • $4,950 (33% of $15,000) which is the lesser of:
    • the amount by which their total donation exceed $200 ($19,800)
    • the amount by which their taxable income exceeds $200,000 ($15,000)
  • $1,392 (29% of $4,800) which is the amount of their total donations for the year over $200 that is not eligible for the 33% rate above ($19,800 - $15,000)

      $6,372 ($30 + $4,950 + $1,392) is their total federal tax credit.

Provincial charitable donation tax credit

  • $20 (10% on the first $200)
  • $4,158 (21% on the remaining $19,800)

      $4,178 ($20 + $4,158) is their total provincial tax credit.                                                        

$10,550 ($6,372 + $4,178) is their total charitable donation tax credit for 2016.

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