Canada Revenue Agency
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Individuals > Tax return > Deductions > Donations and gifts
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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
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