Completing your Schedule 9

Follow these instructions if you are completing a T1 General return. If you are filing any other type of return, go to Completing your Schedule 1.

Add up all of the eligible donations either you or your spouse or common-law partner made in 2011 plus any donations from the previous five years that have not been claimed before. This includes gifts of capital property as well as any gifts to Canada, a province, or a territory.

Generally, you can claim on line 340, all or part of these donations, up to a limit of 75% of your net income (line 236). As an exception, gifts of capital property are limited to 100% of your net income. Also, for the year a person dies and the year before, the 75% limit is extended to 100% of the person's net income.

Unlike other donations, your total eligible amount claimed for cultural and ecological gifts are not limited to a percentage of net income. Enter the amount of these donations on line 342. Also include on this line any gifts to Canada, a province, or a territory agreed to in writing before February 19, 1997.

You can choose the part of your donations you want to claim in 2011 and carry forward any unused part for up to five years.

If you have taken a vow of perpetual poverty, claim your donations without limit on line 256.

Supporting documents

If you are filing electronically, keep all of your documents in case we ask to see them.

If you are filing a paper return, include Schedule 9 and your official receipts showing either your or your spouse or common-law partner's name.

Do not send official receipts for amounts shown in box 46 of your T4 slips, box 046 of your T4A slips, box 48 of your T3 slips, box 103 of your T5013 or T5013A slips, or on financial statements showing an amount a partnership allocated to you. Keep copies of all your documents in case we ask to see them at a later date.

If you received a T5003 slip with an amount shown in box 13, you must attach this slip as well as the charitable donation receipt you received from the registered charity. You must also complete and attach Form T5004, Claim for Tax Shelter Loss or Deduction, to your return. For more information, see "Tax shelters" in the General Income Tax and Benefit Guide.

If you attached to a previous return a receipt for a donation you are claiming for 2011, tell us in writing with which return it was sent. If you need more information about official receipts, see IT110R3, Gifts and Official Donation Receipts.

Be sure to complete the donations area on your provincial or territorial tax and credit form.

Forms and publications

• General Income Tax and Benefit Guide
• Pamphlet P113, Gifts and Income Tax
• Schedule 9, Donations and Gifts

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