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;
- registered housing corporations resident in Canada set up only to provide low-cost housing for the aged;
- registered municipalities in Canada;
- registered municipal or public bodies performing a function of government in Canada;
- the United Nations and its agencies;
- registered universities outside Canada that are prescribed to be universities the student body of which ordinarily includes students from Canada;
- Her Majesty in Right of Canada, a province, or a territory; and
before June 23, 2015, registered foreign charitable organizations to which Her Majesty in Right of Canada has made a gift. For gifts made on or after June 23, 2015, registered foreign charities (which now include foreign charitable foundations) to which Her Majesty in Right of Canada has made a gift.
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 at Charities Listings, and Other organizations that can issue donation receipts (qualified donees). The only exceptions are the United Nations and its agencies, and Her Majesty in Right of Canada, or a province or territory.
- gifts of non-qualifying securities
- 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
- S7-F1-C1, Split-receipting and Deemed Fair Market Value
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