Which donations can I claim?
You can claim a tax credit based on the eligible amount of your gift to a qualified donee. Qualified donees are:
- registered charities;
- registered Canadian amateur athletic associations;
- registered national arts service organizations;
- listed housing corporations in Canada set up only to provide low-cost housing for the aged;
- listed municipalities in Canada;
- listed municipal or public bodies performing a function of government in Canada;
- the United Nations and its agencies;
- universities outside Canada listed in Schedule VIII of the Income Tax Regulations that ordinarily include students from Canada;
- the Government of Canada, a province, or a territory; and
- listed foreign charitable organizations to which Her Majesty in Right of Canada has made a gift and have been registered.
To further assist donors in determining which organizations may issue official donation receipts, qualified donees must appear on the publicly available list that we maintain. The only exceptions are the United Nations and its agencies, the Government of Canada, or a province or territory.
See Pamphlet P113, Gifts and Income Tax, for more 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
Forms and publications
- General Income Tax and Benefit Guide
- Pamphlet P113, Gifts and Income Tax
- IT110R3, Gifts and Official Donation Receipts
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