Canada Revenue Agency
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Which donations can I claim?

You can claim a tax credit based on the eligible amount of the gift you give to a qualified donee. Qualified donees generally include:

  • registered charities;
  • registered Canadian amateur athletic associations;
  • registered national arts service organizations;
  • housing corporations in Canada set up only to provide low-cost housing for the aged (see notice 1);
  • municipalities in Canada (see notice 1);
  • under proposed changes, municipal or public bodies performing a function of government in Canada (see notice 1);
  • the United Nations and its agencies;
  • universities outside Canada with a student body that ordinarily includes students from Canada provided that these universities are listed in Schedule VIII of the Income Tax Regulations (see notice 1);
  • charitable organizations outside Canada to which the Government of Canada has made a gift either during the donor's tax year, or in the 12 months just before that period (see notice 1 and notice 2); and
  • the Government of Canada, a province, or a territory.

Important notice
Effective January 1, 2012:

  • Notice 1: Certain types of donees are required to register with us in order to be included on a publicly available list that we maintain. This will further assist donors in determining which organizations may issue official donation receipts.
  • Notice 2: Qualified donees include charitable organizations outside Canada to which the Government of Canada has made a gift either during the 36 month period beginning 24 months before the time of the donor's gift.

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