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What is the first-time donor’s super credit?

In 2013, the CRA introduced the First-time Donor's Super Credit (FDSC), a temporary non-refundable tax credit that applies to monetary donations made after March 20, 2013 and before the end of 2017 ('in kind' donation receipts are not eligible for the FDSC). The credit can be claimed once and must be claimed in a 2013 to 2017 tax return.

The FDSC cannot be claimed for donations made in 2018 on a 2018 tax return.

Who qualifies as a first-time donor?

Individuals are considered first-time donors if they or their spouse or common-law partner (if they have one) have not made a claim for the Charitable Donations Tax Credit (CDTC) for any year after 2007.

Can both my spouse or common-law partner and I claim the FDSC?

If you are a first-time donor, you can share the FDSC (and corresponding CDTC) with your spouse or common-law partner. The total claimed by both you and your spouse/partner cannot exceed $1,000.

How much does the FDSC add to my charitable claims?

Basically, the FDSC adds 25% of the value of eligible monetary donations, up to a $1,000 limit, to the amount each person can claim as charitable donations.

How is the FDSC calculated?

An eligible first-time donor claims $500 in charitable donations of money. Their FDSC and CDTC calculates as follows:

  • First $200 of charitable donations claimed: $200 x 15% = $30
  • Charitable donations claimed in excess of $200: $300 x 29% = $87
  • First-Time Donor’s Super Credit: $500 x 25% = $125
  • Total non-refundable FDSC and CDTC to be claimed: $242

An eligible first-time donor claims $700 of charitable donations, $300 of which is a monetary donation. Their FDSC and CDTC calculates as follows:

  • First $200 of charitable donations claimed: $200 x 15% = $30
  • Charitable donations claimed in excess of $200: $500 x 29% = $145
  • First-Time Donor’s Super Credit: $300 x 25% = $75
  • Total non-refundable FDSC and CDTC to be claimed = $250

For more about how the FDSC is calculated, visit the CRA website.

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