Gift Tax

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.  

Tax Education