# Claiming First time donor super credit



## mf4361 (Apr 11, 2015)

Is it true that I can claim both regular and First time super donation tax credit in future years for donations I made this year?

I donated $500 in 2015 calendar year and I'm eligible for first time donor super credit. (25% up to $1000) The reason I don't want to claim it in 2015 return is because my combined unused education credit and RRSP would render my provincial tax 0, hence I'm not utilizing the credit. 

If I claim the credit in 2016 return instead, do I get still get both regular and super credit? And if I made further donations in 2016 and claim it together with 2015 donations, Am I right to say that I don't get super credit for 2016 part, but I got a higher rate as the first $200 is already counted from 2015 part?

I remember taxtips.ca article mentioned that only the money donated in the first year gets the super credit, the subsequent years gets regular only. not sure if I misinterpreted it.

Thanks for your help!


Quote:
http://www.taxtips.ca/filing/donationstaxcredit.htm
"Although donations can be carried forward for up to 5 years, the First-time Donor Super Credit will not apply in a subsequent year. The tax credit rate for carried-forward donations when claimed in a subsequent year will be the rates in effect for that year."


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## stardancer (Apr 26, 2009)

mf4361 said:


> Quote:
> http://www.taxtips.ca/filing/donationstaxcredit.htm
> "Although donations can be carried forward for up to 5 years, the First-time Donor Super Credit will not apply in a subsequent year. The tax credit rate for carried-forward donations when claimed in a subsequent year will be the rates in effect for that year."


Looks pretty clear to me; use it or lose it


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## 0xCC (Jan 5, 2012)

stardancer said:


> Looks pretty clear to me; use it or lose it


Agreed. In mf4361's case it may make more sense to defer claiming the RRSP contributions to a future year and using the donation credit in 2015's tax return. It should be possible to set things up so the total 2015 taxes paid will be the same but there will be RRSP contributions carried forward to 2016 that should result in less tax paid in 2016 (vs. not claiming the donations in 2015).


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## VideoTaxJoe (Jun 24, 2015)

If you take a look at the CRA site and actual legislation (ITA 118.1(3.1)) the key factor is whether you have previously "claimed" the donation amount, not if you have "made the donation in a previous year". As such, you should be able to get the entire super credit in 2016 if you claim if for the first time in that year. If, however, you claim it even partially in a previous year, you should lose the super credit addition for 2016. 

I'm guessing that if you check back with Taxtips, you will find the comments updated shortly.

Hope this helps!


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## VideoTaxJoe (Jun 24, 2015)

FYI - Tax Tips has updated their comments "Although donations can be carried forward for up to 5 years, the First-time Donor Super Credit will not apply in a subsequent year, *unless none of the donation has already been claimed*. S. 118.1(1) defines a first-time donor as a taxpayer who has not claimed a donation tax credit for a preceding taxation year that ends after 2007"

http://www.taxtips.ca/filing/donationstaxcredit.htm


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