What if I receive something in return for making a donation?

When a registered charity provides you with something of value in return for making a donation, this is considered a benefit, which is called an advantage. The advantage generally reduces the eligible amount of your donation for income tax purposes and will be indicated on your official donation receipt.

Example
You donate $1,000 to the Anytown Ballet Company, which is a registered charity. In gratitude, the company provides you with three ballet tickets worth $50 each, for a total value of $150. These tickets are considered an advantage of $150. The eligible amount of your donation for calculating your tax credit is therefore $850 ($1,000 - $150).

For more information, see What is the eligible amount of my gift?