{"id":21031,"date":"2016-01-06T11:49:39","date_gmt":"2016-01-06T16:49:39","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=21031"},"modified":"2016-01-07T15:12:32","modified_gmt":"2016-01-07T20:12:32","slug":"spousal-sharing-of-donation-tax-credits","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/01\/06\/spousal-sharing-of-donation-tax-credits\/","title":{"rendered":"Spousal Sharing of Donation Tax Credits"},"content":{"rendered":"<p><em>Authored by Nevena Belovska, Associate Director of Legal Affairs<\/em><\/p>\n<p>Certain changes in Budget 2014 have changed terminology and processes related to when and how donation tax credits can be shared between spouses.<\/p>\n<p><strong>Gifts Made During Life<\/strong><\/p>\n<p>Prior to 2016, the eligible amount of a gift<a href=\"#_edn1\" name=\"_ednref1\">[1]<\/a> could be allocated between spouses<a href=\"#_edn2\" name=\"_ednref2\">[2]<\/a> in the most advantageous way to them. Although the definition of \u201ctotal charitable gifts\u201d<a href=\"#_edn3\" name=\"_ednref3\">[3]<\/a> has been amended, the CRA continues to allow a donation tax credit to be split between two spouses in a way that is most beneficial to them for 2016 and subsequent tax years, as long as it fulfills the other basic requirements under the \u201ctotal charitable gifts definition\u201d. This has been confirmed by a recent CRA technical interpretation.<a href=\"#_edn4\" name=\"_ednref4\">[4]<\/a><\/p>\n<p><strong>Gifts Made On Death<\/strong><\/p>\n<p>There has been a significant change with respect to spousal sharing of estate donation tax credits, however. Prior to 2016, resulting tax credits of a gift made by will could be claimed in the donor\u2019s last living return or the preceding year to the extent that excess credits remain. CRA\u2019s administrative position allowed these credits to be claimed by the surviving spouse, assuming that a spousal or common-law relationship existed at the time of death and the donation would otherwise qualify as a gift for the purposes of the charitable donations tax credit.<\/p>\n<p>However, as a result of Budget 2014, these rules have changed for gifts after 2015. Under the new rules, gifts made by an individual on death<a href=\"#_edn5\" name=\"_ednref5\">[5]<\/a> will be deemed to be made by an estate that arises as a consequence of death. This estate is called a graduated rate estate (\u201cGRE\u201d) and it exists for 3 years from the date of death. Any gift made under a GRE can be allocated to the individual\u2019s last two living years or to the estate in the year of the gift or a preceding year for a total timeframe of five years.<a href=\"#_edn6\" name=\"_ednref6\">[6]<\/a> However, the new rules are more limited in scope and no longer allow the surviving spouse to claim gifts made by the deceased spouse\u2019s graduated rate estate. Therefore, surviving spouses are no longer able to claim credits in respect of gifts made by the estate of their spouse or common law partner.<a href=\"#_edn7\" name=\"_ednref7\">[7]<\/a><\/p>\n<p><span style=\"text-decoration: underline;\">References<\/span><\/p>\n<p><a href=\"#_ednref1\" name=\"_edn1\">[1]<\/a> The eligible amount of a gift is the amount for which a charity may issue an official receipt. It is the amount by which the fair market value of the property that is the subject of the gift exceeds the amount of the advantage, if any, in respect of the gift. For more information, see Chapter 11: Split-Receipting of the Charities Handbook, online: <a href=\"https:\/\/www.cccc.org\/members_ch_show\/chapter_11\/eligible_amount\/\">https:\/\/www.cccc.org\/members_ch_show\/chapter_11\/eligible_amount\/<\/a> (member access only)<\/p>\n<p><a href=\"#_ednref2\" name=\"_edn2\">[2]<\/a> And common-law partners<\/p>\n<p><a href=\"#_ednref3\" name=\"_edn3\">[3]<\/a> <em>ITA, <\/em>s. 118.1(1)<\/p>\n<p><a href=\"#_ednref4\" name=\"_edn4\">[4]<\/a> 2015-0590501E5 (November 11, 2015)<\/p>\n<p><a href=\"#_ednref5\" name=\"_edn5\">[5]<\/a> Whether by will, an estate, or a designated gift<\/p>\n<p><a href=\"#_ednref6\" name=\"_edn6\">[6]<\/a> Being the last two taxation years of the individual and the three years of the GRE, beginning at the death of the individual<\/p>\n<p><a href=\"#_ednref7\" name=\"_edn7\">[7]<\/a> See CRA technical interpretation, 2014-0555511E5 (January 27, 2015)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Authored by Nevena Belovska, Associate Director of Legal Affairs Certain changes in Budget 2014 have changed terminology and processes related to when and how donation tax credits can be shared between spouses. Gifts Made During Life Prior to 2016, the eligible amount of a gift&#8230; <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/01\/06\/spousal-sharing-of-donation-tax-credits\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[159,176],"tags":[],"series":[],"class_list":["post-21031","post","type-post","status-publish","format-standard","hentry","category-charity-law-and-policy","category-income-tax-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spousal Sharing of Donation Tax Credits - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/01\/06\/spousal-sharing-of-donation-tax-credits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spousal Sharing of Donation Tax Credits - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"Authored by Nevena Belovska, Associate Director of Legal Affairs Certain changes in Budget 2014 have changed terminology and processes related to when and how donation tax credits can be shared between spouses. 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Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/www.cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"","jetpack-related-posts":[{"id":18756,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2015\/06\/05\/when-cra-knocks-proving-charitable-donations\/","url_meta":{"origin":21031,"position":0},"title":"When CRA Knocks: Proving charitable donations","author":"Deina Warren","date":"June 5, 2015","format":false,"excerpt":"Authored by Nevena Urosevic, Associate Director of Legal Affairs CCCC is aware that some of its members are being asked by donors to assist them in providing proof to the Canada Revenue Agency (\u201cCRA\u201d) for donations made, even though the charity has already provided the donor with an official receipt.\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":38320,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2025\/01\/06\/prorogation-and-donation-receipts\/","url_meta":{"origin":21031,"position":1},"title":"Prorogation and Donation Receipts (Updated Jan 23, 2025)","author":"Deina Warren","date":"January 6, 2025","format":false,"excerpt":"What does prorogation mean for the government\u2019s proposed donation receipt extension? UPDATE (January 23, 2025) Both the CRA and Department of Finance have released further information about the donation receipt extension. Updated CRA Information CRA has released information focusing on the administrative side of the extension both for donors and\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/01\/buddha-elemental-3d-y51dUONfwMc-unsplash-scaled.jpg?fit=1200%2C686&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":16697,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2014\/02\/11\/canadas-2014-budget-important-developments-for-charities\/","url_meta":{"origin":21031,"position":2},"title":"Canada&#8217;s 2014 Budget: Important Developments for Charities","author":"Deina Warren","date":"February 11, 2014","format":false,"excerpt":"On February 11, 2014, the Minister of Finance presented Economic Action Plan 2014, the federal government\u2019s 2014 Budget. As expected, the 2014 Budget introduced a number of new measures that will impact charities. The key proposals that are particularly relevant to charities are discussed and analyzed below. 1.\u00a0\u00a0 New Provisions\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":15262,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2013\/09\/17\/the-new-qualified-donee-regime-and-its-implications-for-charities\/","url_meta":{"origin":21031,"position":3},"title":"The Qualified Donee Regime and its Implications for Charities","author":"Deina Warren","date":"September 17, 2013","format":false,"excerpt":"If your charity makes gifts to qualified donees (such as a university outside of Canada, UNICEF agencies, or certain low-cost housing corporations), you should be aware of their requirements under the Income Tax Act,\u00a0which are discussed below. Important note:\u00a0Some charities, particularly those that provide low-cost housing, may be confused by\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":38728,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2025\/12\/04\/federal-budget-2025-follow-up\/","url_meta":{"origin":21031,"position":4},"title":"Federal Budget 2025: Follow Up","author":"Deina Warren","date":"December 4, 2025","format":false,"excerpt":"After the federal Budget is tabled and approved, legislation to implement the Budget follows. This is where we learn the specifics of how the government plans to move forward with its Budget proposals. Bill C-15, Budget 2025 Implementation Act, No. 1 includes some, but not all, items specific to charities\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":38709,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2025\/11\/06\/federal-budget-2025-charity-highlights\/","url_meta":{"origin":21031,"position":5},"title":"Federal Budget 2025: Charity Highlights","author":"Deina Warren","date":"November 6, 2025","format":false,"excerpt":"Though they don\u2019t occupy the headlines, there are some important updates for charities in the 493-page, $78B deficit-predicting Federal Budget 2025 and accompanying Supplementary Information released on November 4. The list that follows is not exhaustive, but it highlights the most significant changes impacting charities. What is Not in the\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/08\/LB-New-Blog-Post-Template-300-x-300-px-8.png?fit=1200%2C1200&ssl=1&resize=1050%2C600 3x"},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-5td","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/21031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=21031"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/21031\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=21031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=21031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=21031"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=21031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}