T1-2024 Donations and Gifts Schedule 9

Complete this schedule to claim an amount on line 34900 of your return.

Include the eligible amount of all donations and gifts that you want to claim that you or your spouse or common-law partner made in 2024 or in any of the previous five years (or previous 10 years for gifts of ecologically sensitive land made after February 10, 2014) that have not been claimed before. Also include the charitable donations from your T4, T4A, and T5013 slips, if any.

For more information about donations and gifts, including gifts made to charities in the United States, see Guide P113, Gifts and Income Tax. For information on capital gains and recaptured capital cost allowance related to dispositions of capital property from making gifts to qualified donees, see Guide T4037, Capital Gains.

For a list of charities and other qualified donees, go to canada.ca/charities-giving.

Attach a copy of this schedule to your paper return.


Software Note
  • Please enter your donations per below to calculate the Total eligible amount of charitable donations on line 5:
    • Enter your charitable donations from your T4, T4A, and T5013 slips (if any) on applicable tax slips.
    • Enter your donations not reported on the tax slips on the RECEIPT_DONATION.
  • Please identify the portions included in the donations reported above for the applicable categories on lines 1 to 4:
    • The donations you reported above will be put in the category on line 1 by default.
    • Enter the applicable portions included in the donations reported above for the categories at field 32900, 33300 and 33400. The amount on line 1 will be adjusted accordingly.
    • The total of amounts from lines 1, 2, 3 and 4 can not exceed the amount on line 5.

 
                     
Donations made to registered charities, registered Canadian amateur athletic associations, registered journalism organizations, and registered housing corporations resident in Canada set up only to provide low-cost housing for the aged  1 
Donations made to the Government of Canada or of a province or territory, registered municipalities in Canada, or registered municipal or public bodies performing functions of government in Canada 32900 +  2 
Donations made to registered universities outside Canada 33300 +  3 
Donations made to the United Nations and its agencies, as well as registered foreign charities that have received a gift from the government of Canada 33400 +  4 
Add lines 1 to 4. Total eligible amount of charitable donations =  5 
 
Enter your net income from line 23600 of your return  A   x 75% =   6 
Gifts of depreciable capital property
(from Chart 2 in the Guide P113)		 33700  B 
Gifts of capital property
(from Chart 1 in the Guide P113)		 33900 +  C 
Amount B plus amount C =  D   x 25% =  +  7 
Line 6 plus line 7 =  8 
Enter whichever is less: amount A or line 8. Total donations limit =  9 
 
Allowable charitable donations:
Enter whichever is less: amount from line 5 or line 9.		 34000  10 
Eligible amount of ecological gifts and cultural gifts (see Guide P113) 34200 +  11 
Line 10 plus line 11  =  12 
Enter whichever is less: amount from line 12 or $200. -  13 
Line 12 minus line 13 =  14 
Total of ecological gifts made after February 10, 2014, and before 2016 included in the amount on line 11. 34210 -  15 
Line 14 minus line 15 (if negative, enter "0") =  16 
 
Enter your taxable income from line 26000 of your return.  17 
Income threshold -  18 
Line 17 minus line 18 (if negative enter "0"). =  19 
Amount from line 14  E 
Enter whichever is less: amount from line 16 or line 19. -  F   x 33% =   20 
Amount E minus amount F =  G   x 29% =  +  21 
Amount from line 13.  H   x 15% =  +  22 
Add lines 20 to 22.
Enter this amount on line 34900 of your return.		 Donations and gifts =  23