Filing Your Return -> Donations Tax Credit -> Donation Tax Credit Rates -> 2010 Rates
2010 Donations Tax Credit Rates
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 and New Brunswick.
NB rate for first $200 reduced from 9.3% in 2010 to 9.10% for 2011.
The top NB personal rate was reduced from 17.95% in 2008 to 17% in 2009, and
14.3% for 2010 and 2011. 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
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
Copyright © 2002 - 2017 Boat Harbour Investments Ltd. All Rights Reserved See Reproduction of information from TaxTips.ca