Filing Your Return -> Donations Tax Credit -> Donation Tax Credit Rates -> 2012 Rates
2012 Donation 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, Ontario and New Brunswick.
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
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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