Completing your Schedule 9

Add up all of the eligible donations either you or your spouse or common-law partner made in 2019 plus any donations from the previous 5 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 34000, all or part of these donations, up to a limit of 75% of your net income (line 23600). 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.

Note

If you have taken a vow of perpetual poverty, claim your donations without limit on line 25600.

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 34200. Also include on this line any gifts to Canada, a province, or a territory agreed to in writing before February 19, 1997.

What's new

If your taxable income is less than $210,371, do not complete lines 18 to 25.

You can choose the part of the eligible amount of the gift you want to claim in 2019 and carry forward any unused part for up to 5 years (or up to 10 years for a gift of ecologically sensitive land made after February 10, 2014).

Enter on line 34900 of your return, the amount calculated at line 32 of Schedule 9.

Supporting documents

If you are filing electronically, keep all of your documents in case the CRA asks 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 the CRA asks to see them.

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 the Federal Income Tax and Benefit Guide.

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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