Donations and gifts (line 34900)

Money or other property you gave to a registered charity or another qualified donee can give you a non-refundable tax credit. Line 34900 is where the federal part of that claim goes, and the official donation receipt is what supports it.

Donations and gifts is one of the few claims where the CRA has written down, field by field, what the receipt has to say. That list is below.

What you can claim

A gift of money or other property to a qualified donee. To be eligible for the credit you must get an official donation receipt from that donee showing the eligible amount you donated.

Only qualified donees can issue official donation receipts. Registered charities and other qualified donees appear on the CRA's public lists. The United Nations and its agencies, and the Government of Canada and the provinces and territories, qualify automatically.

The donation must have been made to a qualified donee, and the portion you claim must not already have been claimed on another return. Either spouse or common-law partner may claim it.

The eligible amount

The eligible amount is the fair market value of what you gave, minus any advantage you received in return. An advantage is property, a service, compensation, the use of something, or any other benefit related to the gift. In most cases the eligible amount is already worked out and shown on the receipt.

If the value of the advantage cannot reasonably be worked out, no official donation receipt can be issued at all.

What your official donation receipt must show

a statement that it is an official receipt for income tax purposes
the name and address of the charity as on file with the CRA
a unique serial number
the registration number issued by the CRA
the location where the receipt was issued — the city, town, or municipality
the date or year the gift was received
the date the receipt was issued
your full name, including your middle initial, and your address
the amount of the gift
the amount and description of any advantage you received
the eligible amount of the gift
the signature of an individual authorized by the charity to acknowledge gifts
the name and website address of the CRA, canada.ca/charities-giving

The information has to be readable and not easily altered. Since 2019 the receipt must carry the current CRA website address; charities had until March 31, 2019 to update their receipts, so a receipt from before then may show the former address.

If you gave something other than money

A gift in kind is receipted at its fair market value at the time the gift was made. The donee can issue the receipt after the property has been appraised. On top of the fields above, the receipt must show:

the date the gift was received, if it is not already there
a brief description of the gift the charity received
the name and address of the appraiser, if the gift was appraised

Where the amounts go

Schedule 9, Donations and Gifts, is where the federal claim is calculated, and the same amounts feed Part B of your provincial or territorial Form 428 at line 58969.

Two situations need extra paperwork filed with the return. A gift made through a tax shelter gifting arrangement needs the T5003 slip and Form T5004 submitted with the return. Certified cultural property needs Form T871, Cultural Property Income Tax Certificate.

What to keep

Keep every official donation receipt for the year, including the ones for gifts in kind and their appraisals. Dossier files them so the eligible amounts, rather than the amounts you paid, are the ones in front of you when you file.

If you file electronically, keep all the documents in case the CRA asks to see them later. If you file by mail, attach the completed Schedule 9 to your paper return but do not send the official donation receipts — keep those in case the CRA asks.

Official CRA sources

Source: Canada Revenue Agency (canada.ca). Not tax advice.