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Filing Your Return  ->  Donations Tax Credit  ->  Donation Tax Credit Rates  -> 2012 Rates

2012 Donation Tax Credit Rates

Tax Credit
for donation
of $1,000
Tax Credit
for donation
of $1,000
Federal 15.00% 29.00% $262.00 n/a
AB(3) 10.00% 21.00% 188.00 $450.00
BC 5.06% 14.70% 127.72 389.72
MB 10.80% 17.40% 160.80 422.80
NB(1) 9.10% 17.95% 161.80 423.80
NL 7.70% 13.30% 121.80 383.80
NS 8.79% 21.00% 185.58 447.58
NT 5.90% 14.05% 124.20 386.20
NU 4.00% 11.50% 100.00 362.00
ON(2) 5.05% 11.16% 99.38 361.38
PE 9.80% 16.70% 153.20 415.20
QC(4) 20.00% 24.00% 232.00 494.00
QC federal tax abatement 16.5% reduction -43.23
SK 11.00% 15.00% 142.00 404.00
YT 7.04% 12.76% 116.16 378.16

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, Ontario and New Brunswick.

(1) 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 years.

(2) ON does not use the highest personal tax rate of 12.16% for donations over $200.  The Taxation Act, 2007, s. 21 was revised to set 11.16% as the rate to be used for donations over $200.

(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: July 20, 2022


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