By Nicola Elkins, CEO/Founder, BenefAction
1. Gift to a registered charitable organization.
If you want to claim a charitable contribution, you must have made a donation during the tax year to a registered charitable organization or other qualified donee, and submit a valid donation receipt with your tax return.
2. Determine which spouse should claim the donation.
Gifts may be claimed either by the person who made the gift, or by the spouse or common-law partner of the person who made the gift. Calculate the claim on Schedule 9 Donations and Gifts, and add the amount to the non-refundable credits on Schedule 1 Federal Tax, line 349.