Updated Checked by the Tax-Services.ca editorial team How we check
A $1,500 gift to a registered charity earns an Ontario resident about $560 back in 2026: a $405 federal credit plus a $155 Ontario credit, or 37% of the gift. The first $200 earns only the lowest rates (14% federally), and every dollar above that earns 29%, so one big gift in a single year pays a little better than the same money spread out.
Province, gift size and how much tax you owe all move the result.
How is the credit worked out on a $1,500 gift?
Split the gift at $200. The federal credit on the first $200 is $28 (14%), and $1,300 at 29% adds $377, for $405. Ontario pays 5.05% on the first $200, which is $10.10, and 11.16% on the other $1,300, which is $145.08, so about $155. Together that’s $560. Federal gifts above $200 earn 33% instead of 29% on the part tied to taxable income over $258,482. The Canada Revenue Agency: donations and gifts page sets out the federal rates.
What are the donation credit rates in each province?
The provincial credit is a flat rate on the first $200 and a higher flat rate above it. British Columbia adds a still higher 20.5% on the part of a gift tied to income over $265,545. These are the rates the calculator uses for 2026.
| Province | First $200 | Over $200 |
|---|---|---|
| Alberta | 60% | 21% |
| British Columbia | 5.6% | 16.8% |
| Manitoba | 10.8% | 17.4% |
| New Brunswick | 9.4% | 17.95% |
| Newfoundland and Labrador | 8.7% | 21.8% |
| Northwest Territories | 5.9% | 14.05% |
| Nova Scotia | 8.79% | 21% |
| Nunavut | 4% | 11.5% |
| Ontario | 5.05% | 11.16% |
| Prince Edward Island | 9.5% | 19% |
| Quebec | 20% | 24% |
| Saskatchewan | 10.5% | 14.5% |
| Yukon | 6.4% | 12.8% |
Most come from the CRA’s 2025 table, with 2026 checks for British Columbia and Saskatchewan, so another province may have moved a rate.
Is it better to give in one year or spread it out?
Usually one year wins by a little. With the same income each year, giving $6,000 in one Ontario year at $85,000 income saves about $2,367, against $2,283 spread over 3 years, because only one first $200 earns the lower rate. Low tax flips it: a person earning $30,000 who gives $9,000 saves $2,152 by claiming it at once but $3,530 over two years, since credits can’t cut tax below zero.
How much can you claim in one year?
Up to 75% of net income, and gifts above that carry forward for 5 years. Carried-forward gifts must be claimed before this year’s. Someone with $60,000 of income who gives $100,000 claims $44,576 this year (75% of net income) and saves about $7,720 in Ontario, leaving $55,424 to carry forward. Other credits on the same return are in the tax credits calculator.
Where does this information come from?
The federal and provincial credit rates come from the Canada Revenue Agency donations page and the British Columbia, Saskatchewan and Revenu Quebec pages; the dollar results come from our own engine with 2026 rates. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Can I carry donations forward?
Yes. Unused gifts carry forward up to 5 years, and gifts of ecologically sensitive land up to 10 years. Claim the older gifts first, and each gift can be claimed only once.
What is the limit in the year someone dies?
In the year of death, gifts can be claimed up to 100% of the deceased person's net income. Any excess can go back to the previous year, again up to 100% of that year's net income.
Do gifts of property have a higher limit?
Some gifts of capital property can be claimed up to 100% of net income in certain circumstances, according to the CRA. The calculator uses the standard 75% limit and does not model those gifts.
Does Quebec use the same method?
Quebec pays 20% on the first $200 and 24% on the rest in this calculator. Revenu Quebec also lists a 25.75% rate that applies in some cases, which the calculator leaves out.