Filing Your Return -> Donations Tax Credit -> Donation Tax Credit Rates -> 2011 Rates
2011 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 and New Brunswick.
(1) NB rate for first $200 reduced from 9.3% in 2010 to 9.10% for 2011. The top NB personal rate was reduced from 17.95% in 2008 to 17% in 2009, and 14.3% for 2010 and 2011. 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 years.
(2) NL rate for amount over $200 reduced from 14.4% for 2010 to 13.3% for 2011
(3) Alberta has only one tax rate, so sets a rate of 21% for donations over $200.
(4) Quebec does not use the lowest tax rate of 16% for the first $200 of donations, but the middle tax rate of 20%. The $262 federal donation tax credit for Quebec taxpayers is, in effect, reduced by the federal tax abatement of 16.5%. This reduction is shown separately above because it is separate from the tax credit on the tax return.
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: October 26, 2023
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