Up to 75% of a taxpayer's net income can be claimed as donations, except in the year of death or the year preceding death, when 100% of net income can be claimed as donations. The donations limit can also be increased when capital property is donated - see the article regarding donations of capital property. Quebec no longer has a 75% limitation, effective for the 2016 and later taxation years.
2026 Donation Tax Credit Rates
2025 Donation Tax Credit Rates
2024 Donation Tax Credit Rates
2023 Donation Tax Credit Rates
2022 Donation Tax Credit Rates
2021 Donation Tax Credit Rates
2020 Donation Tax Credit Rates
2019 Donation Tax Credit Rates
2018 Donation Tax Credit Rates
2017 Donation Tax Credit Rates
2016 Donation Tax Credit Rates
2015 Donation Tax Credit Rates
2014 Donation Tax Credit Rates
2013 Donation Tax Credit Rates
2012 Donation Tax Credit Rates