Federal charitable tax credit (first $200)
Combined federal + Ontario credit (above $200)
Carry-forward period for unused credits
Figures above: Canada Revenue Agency — Charitable Donations Tax Credit · Canada Revenue Agency and Ontario Ministry of Finance · Income Tax Act (Canada), s. 118.1
Guide values reviewed . Program amounts and eligibility can change; confirm them with the administering agency.
Canada uses a two-tier charitable tax credit system. The federal credit is 15% on the first $200 donated and 29% on amounts above $200. The Ontario provincial credit adds 5.05% on the first $200 and 11.16% above $200.
Combined, donations above $200 receive a credit of approximately 40% at the federal and provincial level. High-income donors may receive an additional 4% federal credit on donations above $200 if their income exceeds $235,675.
Tax credits are non-refundable. They reduce tax owed but cannot create a refund by themselves. Unused credits can be carried forward for up to five years. This allows families to pool donations for maximum benefit.
Pooling donations in one spouse's name can maximize the credit. Since the higher rate applies above $200, combining all family donations under one name means more of the total qualifies for the higher rate.
Donating appreciated securities (stocks, mutual funds) directly to a charity eliminates the capital gains tax. The charity issues a tax receipt for the full market value. This is the most tax-efficient way to make large donations.
Timing matters. Donating in December allows you to claim the credit on that year's return. But if your income varies year to year, carrying forward donations to a high-income year maximizes the credit value.
Many Canadian employers match employee charitable donations. A $500 donation matched by the employer becomes $1,000 for the charity. The employee receives a tax receipt for their $500. Check with your HR department.
Some employers offer payroll giving programs. Donations are deducted from each paycheque and the tax benefit is applied immediately. This means you do not have to wait until filing your return to see the savings.
Corporate sponsorships of autism events and programs are deductible as business expenses, not charitable donations. Businesses should consult their accountant to determine the most advantageous approach.
Canada Revenue Agency
Charitable donations and tax credits — Line 34900 (canada.ca)
Ontario Ministry of Finance
Ontario personal tax credits including charitable donations
Written by Spencer Carroll
Founder & Autism Advocate
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$200/month
The Canada Disability Benefit provides up to for eligible Canadians with disabilities
89,799
children are registered in the Ontario Autism Program
1 in 50
According to the 2019 Canadian Health Survey on Children and Youth, about children and youth aged 1 to 17 in Canada had an autism diagnosis
23%
Only 20,633 children have active funding agreements — less than one in four
WHO recommends accessible, community-based early interventions for children with autism — timely evidence-based psychosocial interventions improve communication and social engagement