Canadian personal gifts; ordinary 2025 claims in the calculator. Non-cash gifts and special transactions require additional review.
Use the eligible amount on a valid official donation receipt from a qualified donee. A payment confirmation alone does not establish a charitable tax claim, and the amount paid can differ from the eligible amount when you receive something in return.
A good cause is not enough to establish eligibility
Qualified donees include registered charities and certain other recognized recipients. A crowdfunding campaign or non-profit label does not by itself establish that the recipient can issue an official donation receipt. Ask who will issue the receipt and check that entity through CRA's official lists.
Sources: CRA — Qualified donees
Example: a benefit received with a gift
Suppose you pay $150 at a fundraising event and the organization determines that a benefit you receive is worth $50. If the transaction meets the receipting rules and the official receipt states an eligible amount of $100, use $100, not $150, in the calculator.
This is an arithmetic illustration of $150 minus $50. It does not establish that every event ticket qualifies; the organization must assess the transaction and the value of any advantage. Do not invent your own eligible amount from an advertisement.
Sources: CRA — Gifts and Income Tax 2025
Read the receipt before filing
Check the charity's name and registration number, your name and address, the receipt serial number, the gift date or year, and the eligible amount. Official receipts also require prescribed statements and issuer information. Ask the issuer to correct an error; do not alter the receipt yourself.
Sources: CRA — Required information on official donation receipts
Common mistakes to avoid
Time volunteered and services are not gifts of property for receipting purposes. Non-cash property introduces valuation and other rules that the simple cash-gift estimate does not resolve.
- Do not claim the same receipt twice, including across spouses or years.
- Keep the official receipt even when you file electronically.
- Confirm whether a receipt will be issued before making a payment if tax treatment matters to your decision.
Sources: CRA — Gifts and Income Tax 2025; CRA — How to claim donations (2025); CRA — What to know before you give