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 |
(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: October 26, 2023