Line 34900 – Donations and gifts
Donations and gifts – Personal income tax
- Federal: Line 34900
- Provincial or territorial: Line 58969
- Tax year: 2025| Prior tax years: 2024 and earlier
You may be able to claim federal and provincial or territorial non-refundable tax credits on your income tax and benefit return for a gift of money or other property to certain institutions.
References
Forms and publications
- Guide P113, Gifts and Income Tax
- Form T1170, Capital Gains on Gifts of Certain Capital Property
- Schedule 9, Donations and Gifts
- Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value
- Charities-related forms and publications
Related topics
Legislation
- ITA: 118.1
- Definitions
- ITA: 38
- Taxable capital gain and allowable capital loss
- ITA: 110(1)(d.01)
- Charitable donation of employee option securities
- ITA: 110(2)
- Charitable gifts
- ITA: 110(2.1)
- Charitable donation — proceeds of disposition of employee option securities