๐ Line 34900 โ Donations and Gifts (Charitable Donation Tax Credit)
If you or your spouse/common-law partner made a gift of money or other property to a qualified donee, you can claim non-refundable federal and provincial/territorial tax credits on your Canadian income tax return. Enter the calculated amount on Line 34900 after completing Schedule 9: Donations and Gifts. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-34900-donations-gifts.html))
๐ What Gifts You Can Claim
You can claim a tax credit for donations made to qualified donees, such as:
- โ Registered charities and charitable organizations
- โ Registered journalism organizations
- โ Canadian amateur athletic associations
- โ National arts service organizations
- โ Registered municipalities and public bodies
- โ The United Nations and its agencies
- โ The Government of Canada, province or territory
- โ Registered universities outside Canada that serve Canadian students
Qualified donees must generally appear on the CRAโs publicly available list of charities and other qualified donees.
๐งพ Eligible Amount of Your Gift
The eligible amount is typically the amount shown on your official donation receipt, minus any advantage you received (e.g., goods or services). For example, if you donate $1,000 and get a $150 ticket voucher, the eligible amount is $850.
๐งฎ How to Claim on Your Tax Return
To claim the tax credit:
- ๐ Complete Schedule 9: Donations and Gifts โ add eligible donations made this year or carried forward from previous years.
- ๐ Carry the calculated total to Line 34900 of your federal return.
- ๐ Ensure you attach Schedule 9 when filing on paper; keep original receipts for at least six years in case CRA requests them.
๐ Carry-Forward Options
If you do not want to claim all donations in the current year, you can carry them forward and claim them within the next five years. Gifts of ecologically sensitive land can be carried forward for up to ten years. Note that you must first claim older amounts before current-year donations.
๐ Limits and Income Thresholds
Generally, you can claim all or part of the eligible amount up to 75 % of your net income for the year. Amounts used cannot exceed this limit except for certain gifts of capital property.
๐ Additional Tips & Considerations
- ๐ก You can combine donations made by you and your spouse/common-law partner when calculating the credit.
- ๐ Official receipts must include donor and recipient information to support claims.
- ๐ Political contributions are claimed on different lines (e.g., lines 40900/41000).
- ๐ฑ Certain gifts of land or capital property may have special tax treatments and reporting. See Guide P113.
