| Protected B when completed | |||||||||||||||||||
| T1-2024 | Donations and Gifts | Schedule 9 | |||||||||||||||||
| Complete this schedule to claim an amount on line 34900 of your return. | |||||||||||||||||||
| Include the eligible amount of all donations and gifts that you want to claim that you or your spouse or common-law partner made in 2024 or in any of the previous five years (or previous 10 years for gifts of ecologically sensitive land made after February 10, 2014) that have not been claimed before. Also include the charitable donations from your T4, T4A, and T5013 slips, if any. |
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| Attach a copy of this schedule to your paper return. | |||||||||||||||||||
| For more information about donations and gifts, including gifts made to charities in the United States, see Guide P113, Gifts and Income Tax. |
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| For a list of charities and other qualified donees, go to canada.ca/charities-giving. | |||||||||||||||||||
| Donations made to registered charities, registered Canadian amateur athletic associations, registered journalism organizations and registered housing corporations resident in Canada |
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| set up only to provide low-cost housing for the aged | 1 | ||||||||||||||||||
| Donations made to the Government of Canada or of a province or territory, registered municipalities in Canada, or registered municipal or public bodies performing functions of |
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| government in Canada | 32900 | + | 2 | ||||||||||||||||
| Donations made to registered universities outside Canada | 33300 | + | 3 | ||||||||||||||||
| Donations made to the United Nations and its agencies, and registered foreign charities that have | |||||||||||||||||||
| received a gift from the Government of Canada | 33400 | + | 4 | ||||||||||||||||
| Add lines 1 to 4. | Total eligible amount of charitable donations | = | 5 | ||||||||||||||||
| Enter your net income from line 23600 of your return. | A | x 75% = | 6 | ||||||||||||||||
| Gifts of capital property that is depreciable property | |||||||||||||||||||
| (complete the chart on the next page) | 33700 | B | |||||||||||||||||
| Gifts of capital property | |||||||||||||||||||
| (complete the chart on the next page) | 33900 | + | C | ||||||||||||||||
| Amount B plus amount C | = | D | x 25% = | + | 7 | ||||||||||||||
| Line 6 plus line 7 | = | 8 | |||||||||||||||||
| Enter whichever is less: amount A or line 8. | Total donations limit | 9 | |||||||||||||||||
| Allowable charitable donations: | |||||||||||||||||||
| Enter whichever is less: amount from line 5 or line 9. | 34000 | 10 | |||||||||||||||||
| Eligible amount of ecological gifts and cultural gifts (see Guide P113) | 34200 | + | 11 | ||||||||||||||||
| Line 10 plus line 11 | = | 12 | |||||||||||||||||
| Enter whichever is less: amount from line 12 or $200. | – | 13 | |||||||||||||||||
| Line 12 minus line 13 | = | 14 | |||||||||||||||||
| Total ecological gifts made after February 10, 2014, and before 2016 included in the amount | |||||||||||||||||||
| on line 11 | 34210 | – | 15 | ||||||||||||||||
| Line 14 minus line 15 (if negative, enter "0") | = | 16 | |||||||||||||||||
| Enter your taxable income from line 26000 of your return. | 17 | ||||||||||||||||||
| Income threshold | – | 18 | |||||||||||||||||
| Line 17 minus line 18 (if negative, enter "0") | = | 19 | |||||||||||||||||
| Amount from line 14 | E | ||||||||||||||||||
| Enter whichever is less: amount from line 16 or line 19. | – | F | x 33% = | 20 | |||||||||||||||
| Amount E minus amount F | = | G | x 29% = | + | 21 | ||||||||||||||
| Amount from line 13 | H | x 15% = | + | 22 | |||||||||||||||
| Add lines 20 to 22. | |||||||||||||||||||
| Enter this amount on line 34900 of your return. | Donations and Gifts | = | 23 | ||||||||||||||||
| 5000-S9 E (24) | (Ce formulaire est disponible en français.) | Page 1 of 2 | |||||||||||||||||
| Protected B when completed | |||||||||||||||||||
| Chart for line 33700 – Gifts of capital property that is depreciable property | |||||||||||||||||||
| Complete a separate chart for each class if you included recaptured depreciation from more than one class. Add the results together and enter the total on line 33700 of the previous page. |
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| If you donated more than one property in 2024 in this class, complete lines 2 and 3 for each property and enter the total on line 4 of the chart. |
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| Class No. of property: | |||||||||||||||||||
| Amount of recaptured depreciation included on your 2024 return | 1 | ||||||||||||||||||
| Net proceeds of disposition of property donated in 2024 for this class | 2 | ||||||||||||||||||
| Capital cost of property donated in 2024 for this class | 3 | ||||||||||||||||||
| Enter whichever is less: amount from line 2 or line 3. | 4 | ||||||||||||||||||
| Enter whichever is less: amount from line 1 or line 4. | 5 | ||||||||||||||||||
| Enter this amount on line 33700 of the previous page. | |||||||||||||||||||
| Chart for line 33900 – Gifts of capital property | |||||||||||||||||||
| Amount of current-year taxable capital gain from capital property donated in 2024 | 1 | ||||||||||||||||||
| Amount of current-year capital gains deduction from capital property donated in 2024 | – | 2 | |||||||||||||||||
| Line 1 minus Line 2 | = | 3 | |||||||||||||||||
| Enter this amount on line 33900 on the previous page. | |||||||||||||||||||
| See the privacy notice on your return. | |||||||||||||||||||
| 5000-S9 E (24) | Page 2 of 2 | ||||||||||||||||||