Charitable donations and your taxes: How the charitable donation tax credit works in Canada.
November 27, 2023|Updated: November 12, 2026
Giving to a cause you care about can do some good in the world. It can also do a little good for your tax return.
If you donated to a registered charity or other qualified organization in 2026, you may be able to claim the Charitable Donations Tax Credit. This non-refundable tax credit can reduce the income tax you owe, and both federal and provincial or territorial credits may apply.
Those donation receipts could be worth more than you think. Here’s what to know before you file.
Key takeaways:
- Charitable donations can lower your tax bill. Eligible donations can earn you federal and provincial or territorial tax credits.
- You can save donations for a future year. Unused donations can generally be carried forward for up to five years.
- Hold onto your receipts. You’ll need an official donation receipt to claim the credit (physical or digital).
Table of contents:
- How does the charitable donation tax credit work in Canada?
- Which charitable donations can you claim?
- How much can you claim for charitable donations on your 2026 tax return?
- Can you claim donations from previous years?
- What documents do you need to claim charitable donations?
- How can you maximize your charitable donation tax credit?
- Frequently asked questions.
How does the charitable donation tax credit work in Canada?
One important distinction: charitable donations give you a tax credit, not a tax deduction. A deduction lowers the amount of income you’re taxed on. A tax credit works differently: it reduces the amount of tax you owe.
The charitable donation tax credit is non-refundable. This means it can lower your tax bill, but it won’t create a refund on its own if you don’t owe any tax.
You may receive both a federal and a provincial or territorial tax credit for eligible donations. How much you can claim depends on how much you donated, your income, and where you lived at the end of the year.
For your federal return, you calculate your donation credit on Schedule 9, Donations and Gifts. You then report the amount on line 34900. Provincial and territorial credits are calculated separately.
Which charitable donations can you claim?
Not every generous gesture qualifies for a charitable donation tax credit. Generally, your donation needs to go to a registered charity or other eligible organization.
Eligible organizations can include registered Canadian charities, amateur athletic associations, journalism organizations, certain public bodies, and some universities outside Canada.
Not sure if an organization qualifies? Check the Canada Revenue Agency’s list of registered charities and other qualified organizations before you donate.
What about donations where you receive something in return?
Sometimes you might receive something in return for your donation, such as a meal or event ticket. When that happens, the value of what you receive may reduce the amount you can claim.
For example, if you donate $1,000 and receive event tickets worth $150, you may only be able to claim $850 of your donation.
That’s why it’s important to use the eligible amount shown on your official donation receipt when filing your tax return.
What about donations of investments or other property?
Charitable giving isn’t limited to cash. If you donate certain investments, such as publicly traded shares or mutual fund units, special tax rules may apply. In some cases, you may not have to pay tax on the capital gain from the donated investment.
Gifts of investments, land, and other property can get complicated. If you’re planning one, getting advice from one of our Tax Experts can help you understand the tax rules before you donate.
How much can you claim for charitable donations on your 2026 tax return?
Generally, you can claim eligible charitable donations of up to 75% of your net income for the year. Different limits may apply to certain types of gifts.
For 2026, the federal charitable donation tax credit is:
14% on the first $200 you claim.
29% on amounts over $200.
33% on a portion of your donations if your income is taxed at the highest federal tax rate.
The 14% rate is new for 2026. It reflects the reduction in Canada’s lowest federal income tax rate from 14.5% in 2025 to 14% for 2026 and later years.
Here’s a simple example:
Say you donated $500 to registered charities in 2026 and claim the full amount. Your basic federal charitable donation tax credit would look like this:
First $200 × 14% = $28
Remaining $300 × 29% = $87
Total federal credit = $115
That doesn’t mean you’ll get $115 back as a refund. Instead, the credit can reduce the federal income tax you owe by up to $115.
What about provincial and territorial charitable donation tax credits?
You may also qualify for a provincial or territorial charitable donation tax credit, with the rate depending on where you live.
| Province or territory | Rate on the first $200 | Rate on amounts over $200 |
| Alberta | 60% | 21% |
| British Columbia | 5.6% | 16.8% |
| Manitoba | 10.8% | 17.4% |
| New Brunswick | 9.4% | 17.95% |
| Newfoundland and Labrador | 8.7% | 21.8% |
| Northwest Territories | 5.9% | 14.05% |
| Nova Scotia | 8.79% | 21% |
| Nunavut | 4% | 11.5% |
| Ontario | 5.05% | 11.16% |
| Prince Edward Island | 9.5% | 19% |
| Quebec | 20% | 24% |
| Saskatchewan | 10.5% | 14.5% |
| Yukon | 6.4% | 12.8% |
Can you claim donations from previous years?
Yes. You don’t have to claim an eligible donation in the year you make it. In most cases, you can save your unused donations and claim them within the next five years. Certain gifts of ecologically sensitive land can be claimed for up to 10 years.
Why would you wait? The federal tax credit rate is higher on donations over $200. So, if you make smaller donations each year, combining them and claiming them in one year could give you a larger tax credit.
Just remember that donations from previous years must be claimed before donations made in the current year. And, of course, you can’t claim the same donation twice.
You may also be able to claim donations made by your spouse or common-law partner. Looking at your donations together can help you decide which return to claim them on and potentially make better use of the tax credit. Think of it as a little tax-time teamwork.
What documents do you need to claim charitable donations?
To claim the charitable donation tax credit, you’ll need an official donation receipt showing the amount you can claim. You generally don’t need to send your receipts with your tax return, but keep them in your records in case the CRA asks to see them later.
Before you file, it’s a good idea to check:
Your email for digital donation receipts.
Your records for donations from previous years you haven’t claimed.
Whether your spouse or common-law partner has eligible receipts.
The eligible amount shown on your receipt.
And if a receipt has vanished, contact the charity. They may be able to provide another copy.
How can you maximize your charitable donation tax credit?
Being generous is the important part, but being strategic about how you claim that generosity doesn’t hurt. Here are a few quick ways to make the most of your credit:
Look back before you file. Check for eligible donations from the past five years that you haven’t claimed yet.
Group your smaller gifts. Claiming them together in one year can put more of your donations at the higher rate.
Compare your household’s receipts. Claiming everything on one return can sometimes make better use of the higher rate on amounts over $200.