| T1-2017 | Donations and Gifts | Schedule 9 | ||||||||||||||
| For more information, see line 349 in the guide and Pamphlet P113, Gifts and Income Tax. | ||||||||||||||||
| Attach a copy of this schedule to your return. | ||||||||||||||||
| Eligible amount of charitable donations | ||||||||||||||||
| Include at lines 1 to 4 all the eligible amounts of your donations made in 2017 plus donations made in any of the previous five years that have not been claimed before. Remember, you may have charitable donations shown on your T4 and T4A slips. |
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| Donations made to registered charities, registered Canadian amateur athletic associations, | ||||||||||||||||
| and registered Canadian low-cost housing corporations for the aged | 1 | |||||||||||||||
| Donations made to government bodies (government of Canada, a province, a territory, registered municipalities | ||||||||||||||||
| in Canada, or registered municipal or public bodies performing a function of government in Canada) | 329 | + | 2 | |||||||||||||
| Donations made to registered universities outside Canada | 333 | + | 3 | |||||||||||||
| Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations | 334 | + | 4 | |||||||||||||
| Add lines 1 to 4. | Total eligible amount of charitable donations | = | 5 | |||||||||||||
| Donations limit | ||||||||||||||||
| Enter your net income from line 236 of your return. | 6 | x 75% = | 7 | |||||||||||||
| If line 5 is less than line 7, enter the amount from line 5 on line 13 below and continue on line 14. Otherwise, complete lines 8 to 12, before continuing on line 13. |
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| Gifts of depreciable property (from Chart 2 in Pamphlet P113, | ||||||||||||||||
| Gifts and Income Tax) | 337 | 8 | ||||||||||||||
| Gifts of capital property | ||||||||||||||||
| (from Chart 1 in Pamphlet P113, Gifts and Income Tax) | 339 | + | 9 | |||||||||||||
| Add lines 8 and 9. | = | 10 | x 25% = | + | 11 | |||||||||||
| Enter the total of lines 7 and 11 or the amount on line 236 | ||||||||||||||||
| of your return, whichever is less. | Total donations limit | = | 12 | |||||||||||||
| Donations and gifts | ||||||||||||||||
| Allowable charitable donations. If you did not complete lines 8 to 12, enter the amount from line 5. | ||||||||||||||||
| Otherwise, enter the amount from line 5 or line 12, whichever is less. | 340 | 13 | ||||||||||||||
| Eligible amount of cultural and ecological gifts (see line 349 in the guide) | 342 | + | 14 | |||||||||||||
| Add lines 13 and 14. | = | 15 | ||||||||||||||
| Enter $200 or the amount from line 15, whichever is less. | – | 16 | ||||||||||||||
| Line 15 minus line 16. | = | 17 | ||||||||||||||
| If your taxable income is less than $202,800, enter "0" on line 26 and continue on line 28. Otherwise, complete lines 18 to 27, before continuing on line 28. |
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| Enter the amount from line 17. | 18 | |||||||||||||||
| Total of your donations made before 2016 included on lines 5 | ||||||||||||||||
| and 14, to a maximum of the amount on line 15. | 354 | – | 19 | |||||||||||||
| Line 18 minus line 19 (if negative, show it in brackets) | = | 20 | ||||||||||||||
| Enter the amount from line 16 or line 19, whichever is less. | + | 21 | ||||||||||||||
| Add lines 20 and 21. | = | 22 | ||||||||||||||
| Enter your taxable income from line 260 of your return. | 23 | |||||||||||||||
| Income threshold | – | 24 | ||||||||||||||
| Line 23 minus line 24 (if negative enter "0") | = | 25 | ||||||||||||||
| If you did not complete lines 18 to 25, enter "0". Otherwise, enter | ||||||||||||||||
| the amount from line 22 or line 25, whichever is less. | 26 | x 33% = | + | 27 | ||||||||||||
| If you did not complete lines 18 to 27, enter the amount from | ||||||||||||||||
| line 17. Otherwise, enter the result of line 17 minus line 26. | 28 | x 29% = | + | 29 | ||||||||||||
| Enter the amount from line 16. | 30 | x 15% = | + | 31 | ||||||||||||
| Add lines 27, 29, and 31. | ||||||||||||||||
| Enter this amount on line 33 on the next page. | = | 32 | ||||||||||||||
| Continue on the next page | ||||||||||||||||
| 5000-S9 | ||||||||||||||||