On December 30, 2024, the Department of Finance announced the federal government’s intention to amend the Income Tax Act to extend the deadline for making charitable donations eligible for tax support in the 2024 tax year.

Following this, on January 23, 2025, the Department of Finance announced that it had released draft legislation in support of this proposed change, which will be introduced in Parliament in due course. For more information, visit Draft legislative proposals and explanatory notes related to the Income Tax Act (Charitable donations).

To help provide certainty as we head into tax season, the Canada Revenue Agency (CRA) is confirming that it will proceed with administering the 2024 deadline extension for charitable donations. The CRA is administering this proposed legislation, consistent with its long-standing practice.

What to do as a taxpayer that makes charitable donations

The proposed legislation offers donors the option to claim/deduct certain charitable donations made up to February 28, 2025, on their 2024 income tax return. Please see the Department of Finance website for details of certain exceptions.

For individuals

Individuals may claim the eligible amount of certain gifts made to charities or other qualified donees up to February 28, 2025, on their 2024 personal income tax and benefit return. The gift must be in the form of cash, or transferred by way of cheque, credit card, money order, or electronic payment. The gift cannot be made through a payroll deduction or by an individual’s will, if the individual died after 2024.

Keep your official donation receipts in case the CRA asks to see them.

If you do not claim gifts made to charities or other qualified donees up to February 28, 2025, on your 2024 personal income tax and benefit return, you can still claim the amount on your 2025 return or carry forward the amount. For more information, go to P113 Gifts and Income Tax.

For graduated rate estates

For the purposes of the 2024 charitable giving extension, a graduated rate estate (GRE) must have a taxation year that ended after November 14, 2024, and before January 1, 2025. A GRE that meets this taxation year end condition and makes a gift to a charity or other qualified donee before March 2025 may choose to claim the eligible amount of the gift on its 2024 trust income tax and information return. The gift must be in the form of cash, or transferred by way of cheque, credit card, money order, or electronic payment.

Keep your official donation receipts in case the CRA asks to see them.

If a GRE does not claim gifts made to charities or other qualified donees up to February 28, 2025, on its 2024 trust income tax return, it can still claim the amount on its 2025 return or carry forward the amount. For more information, go to P113 Gifts and Income Tax.

For corporations

For the purposes of the 2024 charitable donations extension, corporations must have a taxation year that ended after November 14, 2024, and before January 1, 2025. A corporation that meets this taxation year end condition and makes a gift to a charity or other qualified donee before March 2025 may choose to deduct the eligible amount of the gift on its 2024 corporate income tax return. The gift must be in the form of cash, or transferred by way of cheque, credit card, money order, or electronic payment.

Keep your official donation receipts in case the CRA asks to see them.

If a corporation does not deduct gifts made to charities or other qualified donees up to February 28, 2025, on its 2024 corporate income tax return, it can still deduct the amount on its 2025 return or carry forward the amount. For more information, go to P113 Gifts and Income Tax.

What to do as a charity or other qualified donee that issues donation receipts

There is no requirement in the Income Tax Act for a registered charity or other qualified donee (qualified donees) to issue an official donation receipt or that it issue a receipt within a certain timeframe.

However, if your organization chooses to do so, it should continue to issue official donation receipts according to the receipting rules.

A qualified donee is not required to issue official donation receipts specific to the extension period. However, it may wish to do so as a courtesy to its donors, if they generally receive only one annual receipt for multiple donations.

Determining the date of donation

Qualified donees can determine the date of donation as follows:

• For in-person donation or electronic transactions, the date of donation is the date the qualified donee receives the gift.
• For donations sent by mail, we consider the date of the postmark on the envelope as the date of donation. The qualified donee should keep the stamped envelope as part of its books and records.

Reporting tax-receipted revenue on the T3010, Registered Charity Information Return

The extension will not affect how your charity reports tax-receipted revenue on its 2024 and 2025 T3010, Registered Charity Information Return.

All official donation receipts issued during your charity's 2025 fiscal period should be reported on its 2025 T3010 information return.

These reporting guidelines also apply to the annual information returns for registered journalism organizations and registered Canadian amateur athletic associations.

Keeping good books and records

Qualified donees must maintain detailed and organized records of their activities. While not mandatory, it is a good practice to:

• keep all postmarked envelopes of donations received by mail
• document which receipts were issued during the extension period

These steps can help qualified donees respond to enquiries from donors or the CRA.

For more information, go to Books and records.

Stay updated

We will share any updates related to the extension of 2024 charitable donations on this web page and/or through our electronic mailing list (EML) once they are available.

We encourage you to subscribe to our EML so that you can stay informed on any new and updated content for charities, including regulatory and legislative changes, and guidance products.

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Related links

• Clarifying the CRA’s approach in administering the proposed tax measure to extend the 2024 charitable donations deadline
• Issuing receipts
• Checklist - Keeping adequate books and records