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ARTICLE · 05 APRIL 2013

First-Time Donor’s "Super Credit"

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With the tabling of the 2013 Federal Budget yesterday, the federal government announced the introduction of a temporary "First-time Donor's Super Credit".

CanadaTax
Camille Kam
Camille Kam
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​With the tabling of the 2013 Federal Budget yesterday, the federal government announced the introduction of a temporary "First-time Donor's Super Credit".  This new super credit is intended to supplement the charitable donation tax credit already available to individual donors by providing an additional 25% tax credit for a first-time donor on donations up to $1000.  When combined with the charitable donation tax credit, the availability of the new super credit means a first time donor will be entitled to a 40% federal tax credit with respect to donations up to $200 and a 54% federal tax credit on donations in excess of the $200 threshold.  The federal government has proposed to make the super credit available in respect of donations made on or after March 21, 2013 and before 2018.

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