How to claim

Federal: Line 34900
Provincial or territorial: Line 58969
Tax year: 2025| Prior tax years: 2024 and earlier

You may choose to claim all or part of the eligible amount of donations and gifts you made in 2025 on your tax return. If you do not claim the full amount, you may carry forward any unused amounts for up to 5 or 10 years for a gift of ecological sensitive land.

There are different limits to the amounts you can claim depending on your situation and the type of donation you made.

In all cases, you may only claim the portion of donations that has not already been previously claimed on a tax return.

Steps for claiming the charitable donation tax credit

Calculate your donation and gifts amount

Include the eligible amount of all donations and gifts either you or your spouse or common-law partner want to claim on your tax return.
- Federal deduction amount
  
  Complete Schedule 9, Donations and gifts, to calculate your federal donation and gifts amount.
- Provincial or territorial deduction amounts
  
  Use the same donation amounts from federal Schedule 9 to complete the donations and gifts section in Part B of Form 428 for your province or territory.
Claim the amount on your tax return

You can claim a tax credit for a donation that you made in the year or in any of the previous 5 years or previous 10 years for gifts of ecologically sensitive land.
- Federal tax return
  
  On line 34900 of your federal tax return, enter the amount calculated on Schedule 9.
- Provincial or territorial tax return
  
  On line 58969 of your provincial or territorial Form 428, enter your calculated amount if you resided in one of the following provinces or territories:
  - Alberta
  - British Columbia
  - Manitoba
  - New Brunswick
  - Newfoundland and Labrador
  - Northwest Territories
  - Nova Scotia
  - Nunavut
  - Ontario
  - Prince Edward Island
  - Saskatchewan
  - Yukon
Keep your supporting documents

To be eligible for the tax credit, you must get an official donation receipt from a qualified donee, indicating the eligible amount you donated.

If you are filing:

Electronically

Keep all your documents in case the CRA asks to see them later.

By mail

Attach your completed Schedule 9 to your paper return. Do not send your official donation receipts. Keep these receipts in case the CRA asks to see them later.