18  /

Federal

1

Alta.

Que.

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%

6

Lowest

provincial

tax rate

—

—

Balance 

of donations

29%

21%

24%

Highest

provincial

tax rate

7

—

—

Eligible property for an individual

4

Cash

75%

n/a

Gifts to the Crown

8

75

50%

Life insurance policy

9

75

n/a

Certified cultural property

10

n/a

0

Ecological property

11

n/a

0

Qualifying securities

12

75% plus

25% of 

Taxable 

Capital Gain

0

Capital property

13

75% plus

25% of 

Taxable 

Capital Gain 

and recapture

50

Donations made in an individual’s will

All gifts

14

100%

As above

Donations made by corporations

All gifts

15

Same as for 

individuals

Refer to notes on the following pages.

Charitable Donations

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