Tax credit for donations and gifts (Schedule 9 and Schedule V)

You can claim a tax credit for the donations you or your spouse or common-law partner made during the year on the Schedule 9: Donations and Gifts form. If you’re filing a Québec tax return, you’ll also need to complete Schedule V: Tax Credits for Donations and Gifts.

Note: The Schedule 9 and Schedule V forms are combined in H&R Block's tax software.

You can claim a tax credit for your donations (money, cultural and ecological gifts, or capital property) if you:

  • Donated to a qualified organization.
  • Received an official donation receipt for the donated amount.

You can claim 15% on the first $200 of your contributions and then 29% on the rest (up to 75% of your net income).

Note: If you made donations after 2015, and your taxable income for the year was over $200,000, you can claim 33% on amounts donated that are over the first $200. Refer to the Canada Revenue Agency (CRA) website for more information.

Tax tips:

  • If you and your spouse have donations for the year, you can combine the donation amounts and claim them all on one partner’s return to get a higher tax credit. Generally, it is more beneficial for the higher income spouse to claim all donations.
  • You can even save all your donation receipts (up to 5 years) and claim them in a future year, provided you haven’t already claimed them, to receive a higher tax credit.