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Donation Tax Credit Rates 2014

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Filing Your Return  ->  Donations Tax Credit  ->  Donation Tax Credit Rates  -> 2014 Rates

2014 Donation Tax Credit Rates

  First
$200
Amount
over
$200
Tax Credit
for donation
of $1,000
Combined
Fed/Prov
Tax Credit
for donation
of $1,000
Empl income
required to
completely
utilize 
tax credit
Combined
Fed/Prov
Super Credit
for donation
of $1,000
Empl income
required to
completely
utilize 
super credit
Federal 15.00% 29.00% $262.00 n/a   n/a  
Fed-super credit 40.00% 54.00% 512.00 n/a   n/a  
AB (3) 10.00% 21.00% 188.00 $450.00 $20,923 $700.00 $20,923
BC (5) 5.06% 14.70% 127.72 389.72 14,853 639.72 16,642
MB 10.80% 17.40% 160.80 422.80 14,853 672.80 16,642
NB (1) 9.68% 17.95% 162.96 424.96 14,853 674.96 16,642
NL 7.70% 13.30% 121.80 383.80 14,853 633.80 16,642
NS 8.79% 21.00% 185.58 447.58 14,853 697.58 16,642
NT 5.90% 14.05% 124.20 386.20 16,743 636.20 16,743
NU 4.00% 11.50% 100.00 362.00 15,986 612.00 16,642
ON (2) 5.05% 11.16% 99.38 361.38 14,853 611.38 16,642
PE 9.80% 16.70% 153.20 415.20 14,853 665.20 16,642
QC (4) 20.00% 24.00% 232.00 494.00 16,429 744.00 16,580
QC federal tax abatement reduction 16.5% -43.23   -84.48  
SK 11.00% 15.00% 142.00 404.00 17,705 654.00 17,705
YT 7.04% 12.76% 116.16 378.16 14,853 628.16 16,642

The rate for the tax credit for the first $200 of donations is the lowest personal tax rate, except for Quebec.  The rate for the tax credit for donations in excess of $200 is the highest personal tax rate, except for Alberta, BC, New Brunswick, and Ontario.

The Federal First-Time Donor's Super Credit (FDSC) was introduced in the 2013 Budget, and is only available in certain circumstances. It will be available only for tax years 2013 to 2017.  See below for more information regarding carried-forward donations and the Super Credit.

(1) NB does not use the highest personal tax rate of 14.3% for donations over $200.  The NB Income Tax Act s. 25 was revised to set 17.95% as the rate to be used for donations over $200 for 2009 and later years.
(2) ON does not use the highest personal tax rate of 13.16% for donations over $200.  The Taxation Act, 2007, s. 21 was revised to set 11.16% as the rate to be used for donations over $200.  This was done for the 2012 and later taxation years.
(3) Alberta has only one tax rate, so sets a rate of 21% for donations over $200.
(4) Quebec does not use the lowest tax rate of 16% for the first $200 of donations, but the middle tax rate of 20%.  Although the highest tax rate is 25.75% starting 2013, the rate for donations in excess of $200 remains at 24%, as per the 2013 Budget.  The $262 federal donation tax credit and $512 federal super credit for Quebec taxpayers are, in effect, reduced by the federal tax abatement of 16.5%.  These reductions are shown separately above because they are separate from the tax credit on the tax return.
(5) BC does not use the highest tax rate of 16.8% for donations over $200.  The 16.8% tax rate for income over $150,000 was introduced as a temporary tax bracket for only 2014 and 2015.

Our table above shows how much employment income is needed in order to fully utilize the regular tax credit or super tax credit for $1,000 of donations.  This is if the taxpayer has only the basic personal amount tax credit, employment amount tax credit, and tax credits for employment insurance premiums and CPP or QPP contributions.  When the taxpayer has other tax credits such as disability tax credit, age amount credit, dividend tax credit, dependent children tax credit, or any other tax credits, a higher level of income will be required to fully utilize the tax credit for $1,000 of donations.  Our Tax Calculators include a calculation for the super tax credit, and indicate if it is not fully utilized.

Donations Carried Forward

Note that donations can be carried forward for up to 5 years, but the First-time Donor Super Credit will not apply in a subsequent year.  The tax credit rate for carried-forward donations when claimed in a subsequent year, unless none of the donation has already been claimed.   The tax credit rate for carried-forward donations when claimed in a subsequent year will be the rates in effect for that year.

Tax Tip:  It is usually best to claim all donations on the tax return of one spouse.  See our Donation Tax Credit article for more information on this.

Revised: September 19, 2017

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