How the credit is worked out
The donation tax credit is non-refundable and has two tiers. On the first $200 of donations in a year, the federal rate is 14% for 2026. On the amount above $200, the rate is 29%, or 33% for the part of the gift that is attributable to income above $258,482.
Each province and territory adds its own credit with two rates, for example Ontario 5.05% on the first $200 and 11.16% above, or Alberta 60% and 21%. British Columbia adds a higher 20.5% rate for income above $265,545.
You can claim up to 75% of your net income in a year. Anything above that can be carried forward for up to five years. Many couples combine receipts on one return so that more than $200 gets the higher rate.
What this leaves out
- The 2026 CRA page for donation credit rates was not separately published when we checked; we used the 2025 CRA table, which was last updated on July 6, 2026, with the federal 14% first-tier rate for 2026. Confirm the rates on the CRA page below.
- Quebec: the 20% and 24% credit rates are from secondary summaries, not from Revenu Québec, and the extra 25.75% rate for the highest income band is not modelled. Treat Quebec results as unconfirmed.
- Gifts of securities, ecologically sensitive land and cultural property, which have different capital gains treatment.
- Receipts that are not eligible, such as gifts that gave you a benefit worth more than 80% of the gift, and claims restricted by other credits.
Frequently asked questions
How much do I get back on a $1,000 donation?
In Ontario at an $80,000 income, the estimate is about $359: $260 federal and $99 provincial, so the gift costs you roughly $641 after the credit.
Why is the first $200 treated differently?
The credit has a lower rate on the first $200 of the year’s donations and a higher rate on the rest, which is why pooling donations on one return can help.
Is there a limit on what I can claim?
Yes. In general, you can claim donations up to 75% of your net income for the year, and carry unclaimed amounts forward for five years.
Is the donation credit refundable?
No. It reduces the tax you owe, but it cannot create a refund by itself if you owe no tax.
Can I claim for my spouse’s donations?
Either spouse or common-law partner can claim the total of both partners’ donations. Choose whichever return gets more benefit, often the higher earner’s.
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How we check
The tests are hand calculations from the CRA’s published rate structure: Ontario $1,000 gift (14% and 29% federal, 5.05% and 11.16% provincial), the Alberta 60% first tier, the 33% high-income rate and the 75% limit.
Limits: we did not compare results with a CRA calculator or tax software. Provincial rates come from the CRA table; Quebec rates are unconfirmed.