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

Federal/Provinces/
Territories 

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 7.70% 14.30% 7.70% 13.30%
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% 7.04% 12.76%

** If your taxable income is more than $200,000 this rate is 33.00%. 

 

Example


A donor in Alberta makes an eligible $700 donation in 2015. This is how they would calculate their tax credit:

Federal charitable donation tax credit

  • On the first $200, the tax credit is ($200 x 15%) = $30
  • On the remaining $500, the tax credit is ($500 x 29%) = $145
  • Total federal tax credit = $175

Provincial charitable donation tax credit

  • On the first $200, the tax credit is ($200 x 10%) = $20
  • On the remaining $500, the tax credit is ($500 x 21%) = $105
  • Total provincial tax credit = $125

Total charitable donation tax credit = 175 + 125 = $300

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