Line 349 - Donations and gifts
If you or your spouse or common-law partner made a gift of money or other property to certain institutions, you may be able to claim a federal and provincial or territorial non-refundable tax credit when you file your return. Generally, you can claim all or part of this amount, up to the limit of 75% of your net income.
If you require information about a gift made prior to 2016, you will need the version of Pamphlet P113, Gifts and Income Tax, for the year in which you made your gift.
- Which donations can I claim?
Information about the types of charities and donees that qualify.
- What is the eligible amount of my gift?
Did you, or will you receive an advantage?
- Completing your Schedule 9
Follow these instructions if you are using a General Income Tax and Benefit package.
- Capital gains realized on gifts of certain capital property
Consult this section if you donated shares, stock options, ecologically sensitive land, or other capital property.
- First-Time Donor’s Super Credit
This credit supplements the value of the federal charitable donations tax credit by 25%.
You do not have to claim all of the donations you made this year on your current year return. It may be more beneficial to carry them forward and claim them on your return for any of the next five years, or over the next ten years for a gift of ecologically sensitive land made after February 10, 2014 .
If you contributed to a federal political party, see lines 409 and 410 to find out about claiming a credit. If you contributed to a provincial or territorial political party, see the provincial or territorial forms in your forms book to find out about claiming a credit.
Forms and publications
- Pamphlet P113, Gifts and Income Tax
- Form T1170, Capital Gains on Gifts of Certain Capital Property
- Schedule 9, Donations and Gifts
- S7-F1-C1, Split-receipting and Deemed Fair Market Value
- Charities-related forms and publications
- Giving to charity: Information for donors
- How to help victims of a disaster or other emergency
- Line 127 - Capital gains
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