CRA will continue its favourable policy for allocation of charitable gifts between spouses after 2015

Notwithstanding some amendments to the charitable gift rules, CRA is continuing its administrative practice for spouses (or common law spouses) to allocate their charitable gifts between them in whatever manner they consider to be most advantageous.

Neal Armstrong. Summary of 30 September 2015 T.I. 2015-0590501E5 F under s. 118.1(1) – total charitable gifts.