2025 personal claims; calculator covers twelve provinces and territories, excluding Quebec. 2026 donation calculations remain unavailable.
An eligible charitable gift may reduce income tax otherwise payable through federal and provincial or territorial non-refundable credits. You still give the full amount to the organization. The tax claim happens separately, and it cannot make the gift profitable.
How the two components fit together
For 2025, the federal credit is 14.5% on the first $200 claimed and normally 29% on the remainder. A 33% rate applies to the qualifying portion associated with taxable income above $253,414. Provincial and territorial rates are separate; they are not simply your income-tax bracket rate.
Add eligible gifts being claimed for the year before applying the tiers. The first-$200 tier is not restarted for every receipt or charity. Alberta, for example, has a higher first-tier provincial rate than its next tier, so a rule of thumb about always benefiting from combining gifts is unsafe.
Example: a $1,000 Ontario claim
Assume a 2025 Ontario resident with net and taxable income of $80,000, an eligible $1,000 receipt, and enough federal and provincial tax payable to use both credits. Federal: $200 × 14.5% + $800 × 29% = $261. Ontario: $200 × 5.05% + $800 × 11.16% = $99.38. The potential combined credit is $360.38.
The gift remains $1,000. This example excludes Ontario surtax interactions, alternative minimum tax and special gifts. It is a tier calculation, not a prediction of the person's refund or final return.
Which income figure matters?
Net income (line 23600) sets the ordinary claim limit, generally 75%. Taxable income (line 26000) determines the high-income tier. They can differ after deductions. Using salary in both boxes without checking your return can distort the estimate.
Sources: CRA — Gifts and Income Tax 2025
Before acting on the number
Start with the cause and an amount you can afford without relying on a future refund. A credit can be unusable when little tax is payable. The calculator does not establish receipt eligibility or optimize claims between spouses or years.
- Confirm the recipient and eligible receipt amount.
- Choose the claim year and correct jurisdiction; never apply a 2025 result to a 2026 payment.
- Check federal and provincial tax payable separately before treating potential credit as savings.
Sources: CRA — What to know before you give