Charitable Donation Tax Credits

Combined Federal and Provincial / Territorial Rates *

  2015 Rates   2016 Rates
  Eligible Donation   Eligible Donation Taxable Donation
  First $200 >$200   First $200 >$200 >$200,000 **
Federal Only 15.00% 29.00%   15.00% 29.00% 33.00%
Alberta 25.00% 50.00%   25.00% 50.00% 54.00%
British Columbia 20.06% 43.70%   20.06% 43.70% 47.70%
Saskatchewan 26.00% 44.00%   26.00% 44.00% 48.00%
Manitoba 25.80% 46.40%   25.80% 46.40% 50.40%
Ontario 20.05% 40.16%   20.05% 40.16% 44.16%
Quebec 35.00% 53.00%   35.00% 53.00% 57.00%
New Brunswick 24.68% 46.95%   24.68% 46.95% 50.95%
Nova Scotia 23.79% 50.00%   23.79% 50.00% 54.00%
Prince Edward Island 24.80% 45.70%   24.80% 45.70% 49.70%
Newfoundland and Labrador 22.70% 43.30%   23.20% 45.80% 49.80%
Northwest Territories 20.90% 43.05%   20.90% 43.05% 47.05%
Nunavut 19.00% 40.50%   19.00% 40.50% 44.50%
Yukon 21.40% 41.80%   21.40% 41.80% 45.80%

 

* The First-time donor “super credit” is not reflected in the above rates.

** This column reflects the combined rate to the extent aggregate of the eligible amounts
(charitable donations) are less than the amount of taxable income in excess of $200,000 (under proposed legislation).

 

Example:

Assume an Alberta resident individual made a single contribution of $5,000 to a registered charity in 2016.
Also assume the individual’s taxable income is $203,000 in 2016.

 

First $200: Federal $200 x 15% 30.00  
  AB $200 x 10% 20.00  
         
>$200 Federal $3,000 x 33% 990.00 [a]
  Federal $1,800 x 29% 522.00 [b]
  AB $4,800 x 21% 1,008.00 [c]
         
Charitable Donation Tax Credit (51.40%) 2,570.00  

[A] $3,000 is the amount of the donation that exceeds $200,000 taxable income (i.e. 33% tax rate)
[B] $1,800 is the remaining amount of the donation ($5,000 – $200 – $3,000).
[C] $4,800 is the amount of the donation in excess of $200.

 

 

 

Disclaimer:
The above tax rates are for informational purposes only. Caution must be exercised with respect to the use of the information due to possible misinterpretation or misapplication of the tax rates.