Line 34900 – Donations and gifts
Note: Line 34900 was line 349 before tax year 2019.
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 Pamphlet P113, Gifts and Income Tax, for the year in which you made your gift.
- Which donations can I claim?
Information about the types of charities and donees that qualify.
- What is the eligible amount of my 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.
You do not have to claim, on your income tax and benefit return for the current year, the eligible amount of gifts you made in the year. It may be more beneficial for you to carry them forward and claim them on your return for any of the next 5 years (or any of the next 10 years for a gift of ecologically sensitive land made after February 10, 2014). No matter what your choice is, you can claim them only once.
You have to claim tax credits for gifts you carried forward from a previous year before you claim tax credits for gifts you give in the current year. If you are claiming a carry forward, keep a record of the portion of the eligible amount you are claiming this year, and the amount you are carrying forward.
If you contributed to a federal political party, see lines 40900 and 41000 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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