Completing your Schedule 9
Add up all of the eligible donations either you or your spouse or common-law partner made in 2016 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.
If you have taken a vow of perpetual poverty, claim your donations without limit on line 256.
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.
If your taxable income is less than $200,000, do not complete lines 18 to 25.
You can choose the part of your donations you want to claim in 2016 and carry forward any unused part for up to five years (or up to ten years for a gift of ecologically sensitive land made after February 10, 2014).
If you are claiming a First-time donor's super credit, enter the amount of your eligible gifts on line 343.
Enter on line 349 of your Schedule 1, the amount calculated at line 34 of Schedule 9.
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 your Schedule 9, Donations and Gifts, but keep your official donation receipts in case we ask to see them.
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 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 from a tax shelter with an amount shown in box 13, you must submit this slip with your return along with a completed Form T5004, Claim for Tax Shelter Loss or Deduction. 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 2015, tell us in writing with which return it was sent. If you need more information about official receipts, see Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value.
You may also be eligible for a provincial or territorial tax credit for your donations. For more information, see your provincial or territorial tax and credit form.
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