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 2018, you will need the version of Pamphlet P113, Gifts and Income Tax, for the year in which you made your gift.


Tax Tip

Carry forward
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 5 years, or over the next 10 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.

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