Charitable donations are one of Canada’s most carry-forward-friendly credits — meaning even if you forgot to claim them when you filed, you have multiple ways to recover the full value. Whether you have not filed yet or your return is already submitted, here is exactly what to do.
If you have not filed yet
Add the receipts before you submit. In your tax software, enter donations on the charitable donations screen. The software automatically applies the 15%/29% federal credit on Line 34900 and calculates your provincial credit. Combine donations for both spouses on one return (see below) to maximize the credit.
Make sure you check the tax deadline — April 30, 2026 for most Canadians.
If you already filed: three ways to amend
Option 1: CRA My Account — Change My Return (fastest)
- Log in to CRA My Account
- Select Change My Return in the tax returns section
- Choose the tax year to amend (2025 or up to 9 years prior)
- Find Line 34900 (Gifts and donations to registered charities)
- Enter the correct total and submit
Processing typically takes two weeks. If a refund is owed, it is issued automatically. See how to use CRA My Account if you have not set it up yet.
Option 2: NETFILE amendment through your tax software (2–3 weeks)
Most Canadian tax software allows you to open a prior-year return, enter the missed donations, and re-NETFILE the amendment. Confirm that your software supports prior-year amendments before opening the file.
Option 3: Mail a T1-ADJ form (6–8 weeks)
Download the T1 Adjustment Request (T1-ADJ) form from the CRA website, complete it with the corrected Line 34900 amount, attach copies of your donation receipts, and mail it to your CRA tax centre. Write “T1 Adjustment — Charitable Donations” on the envelope and keep a copy.
How much can you recover?
The charitable donation tax credit is among the most generous credits in the Canadian tax system:
Federal credit rates (2025 tax year)
| Donation amount | Federal credit rate |
|---|---|
| First $200 | 15% |
| Above $200 (most Canadians) | 29% |
| Above $200 (income over $246,752) | 33% |
Provincial credits (added on top of federal)
Each province adds its own non-refundable credit. Combined federal + provincial rates on amounts above $200:
| Province | Combined rate (over $200) |
|---|---|
| Ontario | ~40% |
| BC | ~43% |
| Alberta | ~34% |
| Quebec | ~48% |
| Manitoba | ~50% |
Use the charitable donation tax credit calculator to see your exact savings by province.
A worked example
You forgot to claim $1,200 in donations across several charities last year. Your income is $85,000 (Ontario).
- First $200 × 15% federal + 5.05% Ontario = ~$40
- Remaining $1,000 × 29% federal + 11.16% Ontario = ~$401
- Total recovered credit: approximately $441
Carrying donations forward — or back
Carry forward (up to 5 years)
If you did not claim donations in a prior year, you can carry them forward and claim them on any return in the following 5 years. The 5-year window runs from the year the donation was made — so 2020 donations can only be claimed up to and including your 2025 return. After that, the window closes.
Claiming on a prior-year return (T1 Adjustment)
If carrying forward no longer helps (window closed, or you want the refund now), a T1 Adjustment lets you amend any filed return going back 10 years. This is the better path when you had significant donations in a specific year you want to target.
Pool donations with your spouse — do not split them
Both spouses can claim each other’s donations. Splitting donations evenly between two returns is almost always the wrong move. Here is why:
- Spouse A claims $300 → 15% on $200 + 29% on $100 = $59 federal credit
- Spouse B claims $300 → same = $59 federal credit
- Combined: $118
One spouse claims all $600:
- 15% on $200 + 29% on $400 = $30 + $116 = $146 federal credit
Pooling creates a larger credit by pushing more of your giving above the $200 threshold faster. If you already filed separately, amend the lower-income spouse’s return to remove the donations and add them all to the other return — or vice versa, whichever is more advantageous given each person’s income.
What counts as an eligible donation
Only donations to CRA-registered charities qualify. Check the CRA Charities Listings if you are unsure whether an organization is registered.
Qualifies:
- Registered Canadian charities (hospitals, universities, religious organizations, foundations)
- Registered Canadian amateur athletic associations
- United Nations and certain UN agencies
- Some US charities (only if you have US-source income)
- Gifts of publicly listed securities to a registered charity (zero capital gains tax + receipt for full market value)
Does not qualify:
- GoFundMe or crowdfunding campaigns (unless the recipient is a registered charity)
- Political party or candidate donations (these use a separate political contribution credit)
- Donations to individuals, even for genuine hardship
- Raffle tickets, event admission, or gala dinners (only the amount above fair market value qualifies)
- Membership fees
A registered charity will issue an official receipt with their registration number — the format is typically a 9-digit number followed by RR0001. Keep these receipts for at least 6 years.
First-time donor super credit
If you or your spouse has not claimed the charitable donation credit in the current or any of the previous 4 tax years, the First-Time Donor’s Super Credit adds an extra 25% federal credit on cash donations up to $1,000. This is available only once per couple and was introduced to encourage first-time givers.
The bottom line
Forgetting charitable donations is easy to fix — either amend the filed return through CRA My Account (fastest) or carry the receipts forward to the current year. For a complete picture of deductions and credits you may have missed, review the tax deductions checklist and how to maximize your tax refund before the April 30 deadline.