Protected B when completed | |||||||||||||||||
T3-2024 | Donations and Gifts Tax Credit Calculation | Schedule 11A | |||||||||||||||
• | Enter the tax year in the box above. | ||||||||||||||||
Donations made to a registered charity, a registered Canadian amateur athletic association, a registered Canadian low-cost housing corporation for the aged, a registered journalism organization, and a government entity (Government of Canada, a province or territory, a registered municipality in Canada, or a registered municipal or public body performing a |
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function of government in Canada) | 11126 | 1 | |||||||||||||||
Donations made to a registered university outside Canada | 11127 | + | 2 | ||||||||||||||
Donations made to the United Nations, its agencies, and certain registered foreign charities | 11128 | + | 3 | ||||||||||||||
Donations made in the current tax year (included at line 1, 2, 3, and 11) | 11129 | ||||||||||||||||
For Graduated Rate Estate and former Graduated Rate Estate only: | |||||||||||||||||
Donations and gifts applied to the deceased individual's final return for the year of death, or in the immediately | |||||||||||||||||
preceding tax year (see Schedule 11A, line 4 in Guide T4013, T3 Trust Guide) | 11117 | – | 4 | ||||||||||||||
Add lines 1, 2, and 3 minus line 4. | Total eligible amount of charitable donations | 11121 | = | 5 | |||||||||||||
Enter your net income from line 33 of your return. | x 75% = | 6 | |||||||||||||||
Note If the amount on line 5 is less than the amount on line 6, enter the amount from line 5 on line 10 below, and continue completing the schedule from that line. |
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25% of taxable capital gains from gifts of capital property (see Schedule 11A, lines 7 and 8 in Guide T4013, T3 Trust Guide) | 11123 | + | •7 | ||||||||||||||
25% of recapture of capital cost allowance on donated depreciable property | |||||||||||||||||
(see Schedule 11A, lines 7 and 8 in Guide T4013, T3 Trust Guide) | 11124 | + | •8 | ||||||||||||||
Add lines 6, 7, and 8 or the amount on line 33 of the T3 return, whichever is less. | Total donations limit | = | 9 | ||||||||||||||
Allowable charitable donations (enter the amount from line 5 or line 9, whichever is less) | 10 | ||||||||||||||||
Eligible amount of cultural and ecological gifts (for more information, see Guide T4013, T3 Trust Guide) | 11122 | + | 11 | ||||||||||||||
For Graduated Rate Estate and former Graduated Rate Estate only: | |||||||||||||||||
Amount of cultural and ecological gifts applied to the deceased individual's final return for the year of death, or in the | |||||||||||||||||
immediately preceding tax year | 11118 | – | 12 | ||||||||||||||
Add lines 10 and 11 minus line 12. | Total donations and gifts | = | 13 | ||||||||||||||
Donations claimed for the current tax year | 11125 | 14 | |||||||||||||||
Enter the amount of donations included on line 14 that were ecological gifts made after February 10, 2014 and before 2016. | 11119 | 15 | |||||||||||||||
Enter $200 or the amount from line 14, whichever is less. | 16 | ||||||||||||||||
Line 14 minus line 16 | = | 17 | |||||||||||||||
Notes | |||||||||||||||||
For a Graduated Rate Estate (GRE) or a Qualified Disability Trust (QDT) (see Schedule 11A, lines 15 to 30 in Guide T4013, T3 Trust Guide) If your taxable income is less than $246,752 enter "0" at line 24 and continue on line 26. Otherwise, complete lines 18 to 25, before continuing on line 26. |
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For trusts other than GRE and QDT (see Schedule 11A, lines 16 to 30 in Guide T4013, T3 Trust Guide) Complete lines 18 to 20, before continuing on line 24 |
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Enter the amount from line 17. | 18 | ||||||||||||||||
Enter the amount from line 15. | – | 19 | |||||||||||||||
Line 18 minus line 19 (if negative, enter "0") | = | 20 | |||||||||||||||
Enter your taxable income from line 47 of your T3 return. | 21 | ||||||||||||||||
Income threshold | – | 22 | |||||||||||||||
Line 21 minus line 22 (if negative, enter "0") | = | 23 | |||||||||||||||
For a GRE or QDT | |||||||||||||||||
Enter "0" if you did not complete lines 18 to 23. Otherwise, enter the amount from line 20 or line 23, whichever is less. |
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For trusts other than GRE and QDT | |||||||||||||||||
Enter the amount from line 20. | 24 x | 33% | 25 | ||||||||||||||
For a GRE or QDT | |||||||||||||||||
Enter the amount from line 17 if you did not complete lines 18 to 25. Otherwise, enter the result from line 17 minus line 24. |
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For trusts other than GRE and QDT | |||||||||||||||||
Enter the amount from line 17 minus line 24. | 26 x | 29% | + | 27 | |||||||||||||
Enter the amount from line 16. | 28 x | 15% | + | 29 | |||||||||||||
Add lines 25, 27, and 29. | *Donations and gifts tax credit | 11120 | = | 30 | |||||||||||||
* Enter this amount on line 17 of T3SCH11 | |||||||||||||||||
* Line 30 cannot exceed the result of line 13 minus line 16 of T3SCH11 | |||||||||||||||||
See the privacy notice on your return. | |||||||||||||||||
T3 SCH 11A E (24) | (Ce formulaire est disponible en français.) | Page 1 of 1 | ![]() |