What types of gifts qualify for charitable tax credits?

Donations of cash, goods, land, or listed securities to a registered charity or other qualified donees are eligible for a charitable tax credit. For a donation to be eligible, the transfer of ownership has to be voluntary.

Examples of donations that do usually qualify for charitable tax credits include:

  • money;
  • securities;
  • ecologically sensitive land;
  • certified cultural property;
  • capital property;
  • personal-use property (such as paintings, sculptures, jewellery, stamps, and coins); and
  • inventory (such as art, antiques, rare books).

Examples of donations that do not usually qualify for charitable tax credits include:

  • contributions of services, such as time, skills, effort;
  • the payment of a basic fee for admission to an event or program (for example, fees for daycare or nursery school facilities);
  • the purchase price of a lottery ticket or other chance to win a prize, even though the lottery proceeds benefit one or more charities;
  • the payment of tuition fees (exceptions exist);
  • gift certificates donated by the issuer (may qualify under specific circumstances as indicated in guidance CG-007); and
  • pledges.

For a more comprehensive list, go to What is a gift?

See P113, Gifts and Income Tax, for 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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