# First-time donor’s super credit

The First-time donor's super credit (FDSC) supplements the value of the charitable donations tax credit (CDTC) by 25% on donations made after March 20, 2013, by a first-time donor.

For the purpose of the FDSC, you will be considered a first-time donor if neither you nor your spouse or common-law partner (if you have one) have claimed and been allowed a charitable donations tax credit for any year after 2007.

The FDSC applies to a gift of money made after March 20, 2013, up to a maximum of \$1,000, in respect of only one taxation year from 2013 to 2017.

If you have a spouse or common-law partner, you can share the claim for the FDSC, but the total combined donations claimed cannot be more than \$1,000.

## Example

An eligible first-time donor claims \$700 of charitable donations in 2016, of which \$300 are donations of money. The charitable donations tax credit (CDTC) and the first-time donor's super credit (FDSC) would be calculated as follows:

• On the first \$200 of charitable donations claimed, the CDTC is (\$200 x 15%) = \$30.
• On the donations claimed in excess of \$200, the CDTC is [(\$700 − \$200) x 29%] = \$145.
• On the donations that are gifts of money, the FDSC is (\$300 x 25%) = \$75.
• The total of the CDTC and FDSC is \$250.