How do I calculate my charitable donation tax credits?

To calculate your charitable donation tax credit, you must first determine the  eligible amount  of your charitable donations. Go to  Donate  to determine which organizations can issue official donation receipts and which types of donations are eligible. When you have established that your donations are eligible, you must then determine the total amount of donations for which you wish to obtain a refund. For any year, you can include:

  • donations made before December 31 of the applicable year;
  • all donations that have not been requested and that have been made in the past five years;
  • all donations that have not been requested by your spouse or common-law partner in the past year or in the past five years.

You can claim eligible donation amounts as long as you do not exceed 75% of your net income. For donations of certified cultural property or ecologically sensitive land, you could claim up to 100% of your net income (for more information, see Donations and taxes (P113) ).

Once you have determined the amount, use the Charitable Donation Tax Credit Rates table  to calculate your charitable donation tax credit. There are two charitable donation tax credit rates for the federal government and two for the provinces and territories. Any eligible amount you donate that exceeds $ 200 entitles you to a higher rate. The following example shows how to use the rate table.

Danielle is a resident of the province of Saskatchewan and donated $ 400 in 2013 to registered charities:

  1. The federal charitable donation tax credit rates are 15% on the first $ 200 and 29% on the remaining $ 200. His federal tax credit is therefore (15% x $ 200) + (29% x $ 200) = $ 88.
  2. The provincial charitable donation tax credit rates for Saskatchewan for 2013 are 11% on the first $ 200 and 15% on the remaining $ 200. His provincial tax credit is therefore (11% x $ 200) + (15% x $ 200) = $ 52.
  3. Her combined charitable donation tax credit is ($ 88 + $ 52) = $ 140.
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