Tax Guide/Credits
Charitable donation tax credit
Updated November 4, 2026
Donations to registered charities earn a federal credit:
| Portion of donations | Federal credit |
|---|---|
| First $200 | 14% for 2026 |
| Above $200 | 29% |
| Above $200, to the extent income is over $258,482 | 33% |
Provinces add their own credit.
Spouses can combine receipts on one return, which helps more of the total reach the higher rate. Unused donations can be carried forward up to 5 years.
Keep official receipts. Donating publicly traded shares directly to a charity can remove the capital gain on those shares.
