Canada Revenue Agency provides tax credits for those taxpayers who provide gifts or donations to charitable organizations.
For tax years 2013 to 2017, Canada Revenue Agency has implemented the First-time Donor Super Credit. An additional 25% of cash donation made after March 20, 2013 will be available if the donor was a first-time donor. The maximum amount of the claim is $1,000, which can be shared between spouses.
You are considered a first-time donor if neither you nor your spouse or common-law partner claimed a charitable donations tax credit for any year after 2007.
For more information on donating and how it affects your tax return, obtain a copy of CRA's guide, Gifts and Income Tax Pamphlet.