I have made contributions at all times of the year and have been audited by the CRA for doing so. By my experience, one can make donations in the first two months of the forward tax year, but one has to file those contributions as being made in the the first two months in the year AFTER a filing year. In other words, a contribution in Feb of 2015 has to be shown in the 2014 return as a filing in the first 60 days after the 2014 year.
