Filing Your Return -> Donations Tax Credit -> Donation Tax Credit Rates -> 2017 Rates
2017 Donation Tax Credit Rates
The rate for the tax credit for the first $200 of donations is the lowest personal tax rate, except for Quebec. The rate for the tax credit for donations in excess of $200 is the highest personal tax rate, except for Alberta, New Brunswick, Ontario and Yukon. See the Tax Rate Tables.
The Highest Tax Credit Rate column reflects the donations tax credit rate that is in effect to the extent that income is taxed at this rate. This rate will only apply to donations made in 2017, not to donations carried forward from 2016 and earlier years. The tax credits in each column assume that the highest tax rate does not apply.
The Federal First-Time Donor's Super Credit (FDSC) was introduced in the 2013 Budget, and is only available in certain circumstances. It is only available for tax years 2013 to 2017. See below for more information regarding carried-forward donations and the Super Credit.
NB does not use the highest personal tax rate of 14.3% for donations over
$200. The NB Income Tax Act s. 25 was revised to set
17.95% as the rate to be used for donations over $200 for 2009 and later
Our Tax Calculators include a calculation for the super tax credit, and indicate if the donations tax credit is not fully utilized.
Note that donations can be carried forward for up to 5 years, but the First-time Donor Super Credit will not apply in a subsequent year, unless none of the donation has already been claimed, and will not apply after 2017. The tax credit rate for carried-forward donations when claimed in a subsequent year will be the rates in effect for that year.
Tax Tip: It is usually best to claim all donations on the tax return of one spouse. See our Donation Tax Credit article for more information on this.
Revised: July 15, 2018
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