Charitable donation tax credit rates
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Charitable donation tax credit rates
Use this table to find tax credit rates for charitable donations.
First-time donors that qualify can get an extra federal tax credit of 25%. For more information, go to First-time donor’s super credit.
|
Canada/province/ |
2017 rates for eligible amount up to $200 |
2017 rates for eligible amount over $200 |
2016 rates for eligible amount up to $200 |
2016 rates for eligible amount over $200 |
|---|---|---|---|---|
| CA | 15.00% | 29.00%* | 15.00% | 29.00%* |
| AB | 10.00% | 21.00% | 10.00% | 21.00% |
| BC | 5.06% | 14.70% | 5.06% | 14.70% |
| MB | 10.80% | 17.40% | 10.80% | 17.40% |
| NB | 9.68% | 17.95% | 9.68% | 17.95% |
| NL | 8.70% | 18.30% | 8.20% | 16.80% |
| NS | 8.79% | 21.00% | 8.79% | 21.00% |
| NT | 5.90% | 14.05% | 5.90% | 14.05% |
| NU | 4.00% | 11.50% | 4.00% | 11.50% |
| ON | 5.05% | 11.16% | 5.05% | 11.16% |
| PE | 9.80% | 16.70% | 9.80% | 16.70% |
| QC | 20.00% | 24.00% | 20.00% | 24.00% |
| SK | 11.00% | 15.00% | 11.00% | 15.00% |
| YT | 6.40% | 12.80% | 6.40% | 12.80% |
*See amended legislation
Example 1 – taxable income up to $200,000
A donor in Alberta with a taxable income of $40,000 makes a donation of $700 in 2016. Their tax credit is calculated as the total of:
Federal charitable donation tax credit
- $30 (15% on the first $200)
- $145 (29% on the remaining $500)
$175 ($30 + $145) is their total federal tax credit.
Provincial charitable donation tax credit
- $20 (10% on the first $200)
- $105 (21% on the remaining $500)
$125 ($20 + $105) is their total provincial tax credit.
$300 ($175 + $125) is their total charitable donation tax credit for 2016.
Example 2 - taxable income over $200,000
A donor in Alberta with taxable income of $215,000 makes a donation of $20,000 in 2016. Their tax credit is calculated as the total of:
Federal charitable donation tax credit
- $30 (15% on the first $200)
- $4,950 (33% of $15,000) which is the lesser of:
- the amount by which their total donation exceed $200 ($19,800)
- the amount by which their taxable income exceeds $200,000 ($15,000)
- $1,392 (29% of $4,800) which is the amount of their total donations for the year over $200 that is not eligible for the 33% rate above ($19,800 - $15,000)
$6,372 ($30 + $4,950 + $1,392) is their total federal tax credit.
Provincial charitable donation tax credit
- $20 (10% on the first $200)
- $4,158 (21% on the remaining $19,800)
$4,178 ($20 + $4,158) is their total provincial tax credit.
$10,550 ($6,372 + $4,178) is their total charitable donation tax credit for 2016.
- Date modified:
- 2017-01-24