Line 34900 – 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 federal and provincial or territorial non-refundable tax credits when you file your income tax and benefit return. Generally, you can claim part or all of the eligible amount of your gifts, up to the limit of 75% of your net income for the year.

If you require information about a gift made in a previous year, you will need the version of Guide P113, Gifts and Income Tax, for the year in which you made your gift.

Topics

• Gifts you can claim
  Gifts to registered charities and other qualified donees
• Eligible amount of the gift
  Did you, or will you receive an advantage?
• Completing your Schedule 9
  Follow these instructions if you are using an income tax package.
• Capital gains realized on gifts of certain capital property
  Consult this section if you donated shares, stock options, ecologically sensitive land, or other capital property.

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

• Giving to charity: Information for donors
• Donating to help victims of a disaster or other emergency
• Line 12700 – Taxable capital gains