What types of gifts qualify for charitable tax credits?

Donations of cash, goods, land, or listed securities to a registered charity or other qualified donees are eligible for a charitable tax credit. For a donation to be eligible, the transfer of ownership has to be voluntary.

Examples of donations that do usually qualify for charitable tax credits include:

• money;
• securities;
• ecologically sensitive land;
• certified cultural property;
• capital property;
• personal-use property (such as paintings, sculptures, jewellery, stamps, and coins); and
• inventory (such as art, antiques, rare books).

Examples of donations that do not usually qualify for charitable tax credits include:

• contributions of services, such as time, skills, effort;
• the payment of a basic fee for admission to an event or program (for example, fees for daycare or nursery school facilities);
• the purchase price of a lottery ticket or other chance to win a prize, even though the lottery proceeds benefit one or more charities;
• the payment of tuition fees (exceptions exist);
• gift certificates donated by the issuer (may qualify under specific circumstances as indicated in guidance CG-007); and
• pledges.

For a more comprehensive list, go to What is a gift?

See Pamphlet P113, Gifts and Income Tax, for information about:

• non-qualifying gifts
• gifts to U.S. charities
• gifts to Canada, a province, or a territory
• gifts of ecologically sensitive land
• gifts of certified cultural property

Related topics

• Gifting and receipting (recorded webinar)
• Receiving gifts
• Questions and answers about making donations

Forms and publications

• General Income Tax and Benefit Guide
• IC75-23, Tuition fees and charitable donations paid to privately supported secular and religious schools

Date modified:

2016-01-27