The charitable donation tax credit is one of Canada’s most valuable non-refundable tax credits, and one of the most frequently overlooked. If you forgot to claim past donations, you have two options: carry them forward up to 5 years, or go back up to 10 years and correct the original return. This page covers both, plus pooling a spouse’s receipts; it is part of our guide to filing your taxes.
The Credit in Brief
The federal credit has two tiers: a lower rate on the first $200 of donations in a year and a higher rate on the rest, with a further tier for donors in the top bracket. Each province adds its own credit on top. The current rates, a calculator and worked examples by province are on the charitable donation tax credit calculator page.
The 5-Year Carry-Forward Rule
If you didn’t claim donations in a prior year, you can carry them forward and claim them on any of the next 5 tax years. You are not required to claim donations in the year you make them.
Why you might deliberately carry forward:
- Your income was too low this year to benefit (non-refundable credit)
- You’re expecting higher income next year (moving into a higher tax bracket means the 33% tier applies to more of your donation)
- You want to pool multiple years of donations to maximize the amount above the $200 threshold
Expiry: Carry-forward donations expire after 5 years. Donations made in 2021 can be claimed on a return up to the 2026 tax year; after that, they cannot be claimed.
The 10-Year Look-Back (T1 Adjustment)
If you forgot to claim donations on a prior year’s return and that year is more than 5 years ago, you can still fix it by changing that year’s return, going back up to 10 tax years. A change requested in 2026 can go back to the 2016 tax year.
Claiming a Spouse’s Donations Together
CRA allows you to combine charitable donations from both spouses and claim them all on one return. This is almost always more advantageous, because:
- More of the combined total exceeds the $200 threshold, qualifying for the higher 29% rate
- The higher-income spouse’s return is usually more tax-efficient, since non-refundable credits reduce tax payable: you need tax payable to use them
Example: Both spouses donate $150. Claimed separately, each gets 14% on $150 = $21 each = $42 total. Claimed together on one return: 14% on $200 + 29% on $100 = $57, a $15 improvement.
If You Haven’t Filed Yet
If you simply haven’t filed this year’s return yet, there’s nothing to “fix”: just add the receipts before you submit. In your tax software, enter the donations on the charitable donations screen; it will automatically apply the 14%/29% federal credit on Line 34900 and calculate your provincial credit. Combining both spouses’ donations on one return (see above) usually gives a larger credit.
How to Fix a Prior Year’s Return
Step 1: Locate your official donation receipts
You must have official donation receipts from registered Canadian charities (CRA registration number format: 123456789 RR0001). Receipts from non-registered organizations do not qualify.
Check your email inbox, online charity portals, and prior tax files.
Step 2: Verify the charity is registered
Confirm the organization is a registered charity at canada.ca/en/revenue-agency/services/charities-giving/charities.
Step 3: Correct line 34900
Enter the donations on line 34900 of the return for the year you are claiming them in, using the amounts on the official receipts, and keep the receipts in case the CRA asks for them (a paper request includes copies). Online, software and paper options for sending the change are compared on I made a mistake on my tax return.
Step 4: Track your carry-forward balance
After adjustment, CRA will update your carry-forward donation balance on your Notice of Reassessment. Future tax software should automatically pull in the carry-forward amount.
Types of Eligible Donations
Not all giving qualifies for the donation tax credit:
| Eligible | Not Eligible |
|---|---|
| Registered Canadian charities | Crowdfunding (GoFundMe) |
| Registered Canadian amateur athletic associations | Cash gifts to individuals |
| United Nations agencies | Raffle tickets and fundraiser tickets |
| Municipalities and universities | Church plate collections (unless receipted) |
| Federal/provincial Crown corporations | Donations where you received a benefit in return (e.g., dinner ticket value must be subtracted) |
Tip if you’re donating going forward: gifting publicly-listed securities (stocks, ETFs, mutual funds) directly to a registered charity, instead of selling them and donating the cash, eliminates the capital gains tax on that donation entirely, and you still get a receipt for the full market value. This doesn’t help a donation you’ve already missed, but it applies to future gifts.
Related Reading
Medical expenses are the other credit most often missed, and they can also be claimed on one spouse’s return: see medical expenses you forgot to claim. For giving that hasn’t happened yet, the year-end tax planning checklist covers donation timing before December 31.