Drache Aptowitzer LLP

Tax and Charity Lawyers for Charities, Not for Profits, and Individuals in Canada

Drache Aptowitzer LLP is pleased to have received honourable mention in Canadian Lawyer Magazine's listing of
Top 5 Tax Boutiques in Canada


  • Charities & NFPs
  • Tax Disputes
    • Successful Tax Cases
  • Corporate Law
  • Articles
    • Charities – Current Articles
    • Charities – Articles Archives
    • Newsletter Archives
  • News
    • Upcoming Speaking Engagements
    • News Archives
  • About Us
    • Adam Aptowitzer
    • Alexandra Tzannidakis
    • Arthur Drache C.M., Q.C.
    • Lex Klombies
    • Karen Cooper
    • Sylvie Lalonde
    • C. Yvonne Chenier Q.C.
  • Contact Us
You are here: Home / Articles / An Update to the Tax Donation Rate Schedule

An Update to the Tax Donation Rate Schedule

June 6, 2016

By Adam Aptowitzer

In early March we wrote of the difficulty in keeping track of the tax credit rate applied to donations in the various provinces. The problem relates to the differing approaches to matching the credit rate to the tax rate at the highest bracket.

Now that Provincial Budget season is behind us we have updated our chart for the benefit of our readers.

Highest Provincial Tax Rate Highest Provincial Donation Tax Credit Rate Bracket at which rates are equal
BC 14.70% 14.70% Highest
AB* 15% 21% N/A
SK 15% 15% Highest
MB 17.40% 17.40% Highest
ON** 20.53% 17.41% Second Highest
QU 25.75% 24.00% Second Highest
NB 20.30% 17.95% Second Highest
NS 21% 21% Highest
NL 16.80% 15.80% Second Highest
PE** 18.37% 18.37% Highest
YT 15% 12.80% Second Highest
NT 14.05% 14.05% Highest
NU 11.50% 11.50% Highest
*AB rates will never be equal because the top credit rate is by law always higher than the highest tax rate
**ON and PE rates will include operation of surtax

 

Rates current as of June 3

Print Friendly, PDF & Email

Filed Under: Articles, Charities - Article Archive, Charities - Current Articles Tagged With: Adam Aptowitzer

Email Newsletter

Sign up for our free charity law newsletter (powered by Constant Contact)

Sign Up Now
View Newsletter Archives

DISCLAIMER
Before you send an e-mail to Drache Aptowitzer LLP, please be aware that your communications with us through this message will not create a lawyer-client relationship. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.

Email Newsletter

Sign up for our free charity law newsletter

Sign Up Now
View Newsletter Archives
Twitter     Facebook

Contact Us

Calgary 403.536.7442
Ottawa 613.237.3300
Vancouver 604.200.0145
Edmonton 780.800.9956
Toronto 416.900.5572
Montreal 514.800.0484

© 2019 Drache Aptowitzer LLP Privacy Policy Website by Somnia.ca