What’s in this article?
The Schedule 9: Donations and Gifts is used to show donations and gifts made to qualified donees such as:
- Registered charities, registered Canadian amateur athletic associations, registered national arts service organizations, and registered Canadian low-cost housing corporations for the aged;
- Government bodies (government of Canada, a province or territory, a registered municipality, or a registered municipal or public body performing a function of government in Canada);
- Donations made to registered university outside Canada that are prescribed; and
- Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations.
Gifts and donations can include money, cultural and ecological gifts, and capital property (land, stocks, bonds, cottages, and more).
You can claim a tax credit on Schedule 9 based on the eligible amount of your donations to a qualified donee, provided you received an official donation receipt from the donee. You may also have donated through your employer or company program and those donations are shown on your T4 or T4A slip.
If you or your spouse/common-law partner make a donation to a qualified donee and received an official receipt from the institution, you can claim a tax credit on Schedule 9. You can also carry forward amounts to a future year.
Canada Revenue Agency (CRA) says…
If you or your spouse or common-law partner made a gift of money or other property to certain institutions, you may be able to claim a federal and provincial or territorial non-refundable tax credit when you file your return. Generally, you can claim all or part of this amount, up to the limit of 75% of your net income.
If you made a gift of money or other property to certain institutions, you may be able to claim federal and provincial or territorial non-refundable tax credits when you file your income tax and benefit return, provided that you receive an official donation receipt from the institution(s). If you lived in Quebec on December 31, claim your provincial tax credit on your Quebec income tax return. If you are a first-time donor in 2015 (neither you nor your spouse or common-law partner has claimed a charitable donation tax credit for 2008 and subsequent tax years), you can benefit from the First-time donor’s super credit. This credit supplements the value of the federal charitable donations tax credit by 25% on gifts of money up to $1,000 on donations made after March 20, 2013. For more information, go to www.cra.gc.ca/fdsc.
Note: If you are a resident of Québec and want to claim a tax credit for donations and gifts made in the year, complete either Work chart 395 or Schedule V. Click this link for more information on claiming tax credits for donations in Québec.
To complete your Schedule 9, follow these steps:
1. Click the PREPARE tab.
2. Click the OTHER icon. You will find yourself here:
3. Under the CHARITABLE & POLITICAL CONTRIBUTION section, select the checkbox related to Donations and gifts (Schedule 9).
4. Scroll to the bottom of the page and click Continue.
When you arrive at the page for Schedule 9, enter your information into the tax software.
- Schedule 9: Donations and Gifts (CRA website)
- P113 - Gifts and Income Tax (CRA website)
- Tax Credits for Donations and Gifts (Revenu Québec website)