Filing Your Return -> Donations Tax Credit -> Donation Tax Credit Rates -> 2010 Rates
2010 Donations 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 |
|
| Federal | 15.00% | 29.00% | $262.00 | |
| AB (3) | 10.00% | 21.00% | 188.00 | $450.00 |
| BC | 5.06% | 14.70% | 127.72 | 389.72 |
| MB | 10.80% | 17.40% | 160.80 | 422.80 |
| NB (1) | 9.30% | 17.95% | 162.20 | 424.20 |
| NL (2) | 7.70% | 14.40% | 130.60 | 392.60 |
| NS | 8.79% | 21.00% | 185.58 | 447.58 |
| NT | 5.90% | 14.05% | 124.20 | 386.20 |
| NU | 4.00% | 11.50% | 100.00 | 362.00 |
| ON | 5.05% | 11.16% | 99.38 | 361.38 |
| PE | 9.80% | 16.70% | 153.20 | 415.20 |
| QC (4) | 20.00% | 24.00% | 232.00 | 494.00 |
| QC federal tax abatement 16.5% reduction | -43.23 | |||
| SK | 11.00% | 15.00% | 142.00 | 404.00 |
| YT | 7.04% | 12.76% | 116.16 | 378.16 |
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.
(1) 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 years.
(2) NL rate for amount over $200 reduced from 14.4% for 2010 to 13.3% for 2011
(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%. The $262 federal donation tax credit for Quebec taxpayers is, in effect, reduced by the federal tax abatement of 16.5%. This reduction is shown separately above because it is separate from the tax credit on the tax return.
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: October 26, 2023