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T1 - Donations and Gifts Calculator

The table below calculates the amount to be entered on line 349 of schedule 1, concerning donations and gifts.

(Your charitable donations may also show on your T4 and T4A slips).

You can include donations and gifts from yourself and your spouse, or common-law partner.

The maximum amount you can claim is 75% of your net annual income

You cannot include donations and gifts made to a political party

Note: It may be beneficial to carry your 2015 amount forward to any of the next five year's tax returns, but this amount can only be claimed once.

See line 349 in the General Income Tax and Benefit Guide for more information, also Pamphlet P113, Gifts and Income Tax.

T1-2015 Donations and Gifts
Donations made to registered charities, registered Canadian amateur athletic associations, and registered Canadian low-cost housing corporations for the aged1
Donations made to government bodies (government of Canada, a province or territory, a registered municipality in Canada, or a registered municipal or public body performing a function of government in Canada) 329+2
Donations made to registered universities outside Canada that are prescribed333+3
Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations334+4
Add lines 1 to 4=5
Enter your net income from line 236 of your return.x 75% =6
Note: If the amount on line 5 is less than the amount on line 6, enter the amount from line 5 on line 340 below and continue completing the schedule from that line.
Gifts of depreciable property (from Chart 2 in Pamphlet P113, Gifts and Income Tax)3377
Gifts of capital property (from Chart 1 in Pamphlet P113, Gifts and Income Tax)3398
Add lines 7 and 8=x 25% =9
Enter the total of lines 6 and 9 or the amount on line 236 of your return, whichever is less.Total Donations Limit10
Allowable charitable donations (enter the amount from line 5 or line 10, whichever is less)340
Eligible amount of cultural and ecological gifts (see line 349 in the guide)342+
Add lines 340 and 342.344=
Enter $200 or the amount from line 344, whichever is less.345-x 15% =346+11
Line 344 minus line 345347=x 29% =348+12
First-time donor's super credit (FDSC)
For the purpose of the FDSC, you will be considered a "first-time donor" if neither you nor your spouse or common-law partner has claimed and been allowed a charitable donations tax credit for any year after 2007.
Only gifts of money made after March 20, 2013, to a maximum of $1,000, are eligible for the FDSC.
Note: If you have a spouse or common-law partner, you can share the claim for the FDSC, but the total combined donations claimed cannot be more than $1,000.
Enter the amount of gifts of money* made after March 20, 2013.(Maximum $1,000)343=x 25% =341+13
Add lines 11, 12, and 13. Enter this amount on line 349 of Schedule 1.Donations and Gifts=14
* The amount claimed on line 343 must also be claimed on line 340 by you or your spouse or common-law partner. Also note that if the donations are shared, the combined amount on line 343 for you and your spouse or common-law partner cannot exceed the combined amount claimed on line 340 by both of you.

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