Published by Beaver Ledger · Edited
Personal gifts in Canada and ordinary claims, checked against CRA guidance for 2025. Gifts of property and special cases need more checking than this guide covers.
The question
Which amount on a donation receipt should I claim?
Claim the eligible amount printed on an official donation receipt from a qualified donee, such as a registered charity. A payment confirmation isn't a receipt, and the eligible amount can be lower than what you paid if you got something in return.
Who can issue a receipt
Registered charities and some other organizations, called qualified donees, can issue official donation receipts. A crowdfunding page or a non-profit label doesn't mean you'll get one. Ask who will issue the receipt, then look that organization up in the CRA's lists.
Example: a gift with something in return
Say you pay $150 for a fundraising dinner and the charity values the dinner at $50. If your official receipt shows an eligible amount of $100, enter $100 in the calculator, not $150.
The charity decides whether an event qualifies and what the benefit is worth. Use the amount on your receipt, never your own estimate or a number from an advertisement.
Check the receipt before you file
It should show the charity's name and registration number, your name and address, a serial number, the date or year of the gift and the eligible amount, along with a few statements the CRA requires. If something is wrong, ask the charity to fix it. Don't change the receipt yourself.
Common mistakes
Volunteer time and services can't be receipted as gifts. Gifts of property, such as shares or goods, have valuation rules that this cash-gift calculator doesn't handle.
- Claiming the same receipt twice, on two returns or in two years.
- Throwing away the receipt after filing online. Keep it.
- Giving first and asking about a receipt later, when the receipt matters to your decision.
Sources checked for this editorial revision on October 17, 2026. Educational content from Beaver Ledger; no professional review is claimed. Methods and limitations · Editorial practices and corrections.