18  /

Federal

1

Alta.

Qué.

Other

provinces

Net

Income

Limit

2

Capital Gain

Inclusion

Rate

3

Tax credit rates for an individual’s donations

1,4

First $200 

of donations

15%

5

10%

20%

Lowest

provincial

tax rate

—

—

Balance 

of donations

29%

21%

24%

Highest

provincial

tax rate

6

—

—

Eligible property for an individual

4

Cash

75%

n/a

Gifts to the Crown

7

75

50%

Life insurance policy

8

75

n/a

Certified cultural property

9

n/a

0

Ecological property

10

n/a

0

Qualifying securities

11

75% plus

25% of 

Taxable 

Capital Gain

0

Capital property

12

75% plus

25% of 

Taxable 

Capital Gain 

and recapture

50

Donations made in an individual’s will

All gifts

13

100%

As above

Donations made by corporations

All gifts

14

Same as for 

individuals

Refer to notes on the following pages.

Charitable Donations

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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Current as of May 3, 2013