Government of Nova Scotia, Canada
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Donations and Gifts Tax Credit
Donations

Registered charities in Canada perform valuable work in our communities, and Nova Scotians support this work in many ways. The Canada Revenue Agency (CRA) regulates registered charities under the Federal Income Tax Act and is committed to providing donors with relevant information.

Any Federally-eligible donations that are given to Canadian registered charities may be eligible for a provincial personal income tax reduction. For the 2010 tax year and subsequent years, the value of the tax reduction is 8.79 per cent of the first $200 in donations and 21 per cent of the remaining eligible donations.

Federally-eligible donations may also be used to reduce corporate taxable income.

Political ContributionsThis is a non-refundable credit equal to the lesser of $750 or 75% of contributions. Contributions can be made to a registered candidate or political party. Official receipts for political contributions must accompany an individual's personal income tax return or a corporation's T2 return.

Gifts to the Crown Gifts of a cash or non-cash nature to the province may be eligible for a non-refundable income tax credit. Government gifts do not include contributions to political parties. Applications for the credit must be made by the receiving provincial government department. The value of the tax reduction is 8.79 per cent of the first $200 in donations and 21 per cent of the remaining eligible donations. Federally-eligible donations may also be used to reduce corporate taxable income.

Please note:  Gifts to the Crown must be certified by the Department of Finance and Treasury Board:

John Hoar, Policy Analyst
Tel: 902.424.0322
Email:gov.ns.ca


Donations

Orange ClockFor More Information

Fraser Egerton
Policy Strategist
Tel:  902.424.2411
Email: novascotia.ca

The Canada Revenue Agency (CRA) administers the Donations & Gifts Tax Credit on behalf of the Province. The CRA can answer your personal income tax questions for both federal and provincial income tax systems.


Toll-Free:
1.800.959.8281