First-time donor’s super credit (FDSC)

Important: The 2017 tax year is the final year to claim your First-time Donor’s Super Credit (FDSC).

If you made a charitable donation for the first time in 2017, or you haven’t claimed the charitable donation tax credit before or since 2007, the First-Time Donor's Super Credit (FDSC)  can provide you with a 25% tax credit on your monetary donations to registered charities. The FDSC is in addition to the basic federal and provincial charitable donation tax credit that you can claim on your qualifying donations to registered charities.

Monetary donations are those that are made:

  • In cash
  • By cheque, credit card, or money order or
  • By wire transfer payment or electronic funds transfer

Keep in mind, the FDSC applies to gifts of money (up to a maximum of $1,000) made after March 20, 2013. This credit can only be claimed once between the years 2013 and 2017. If you have a spouse or common-law partner, you can both claim the FDSC as long as the total combined donations claimed aren’t more than $1,000.

Tax Tip: The rate used to calculate your charitable donation tax credit is higher for amounts over $200, so it might be better for you or your spouse to hold your donations and claim them all at once to get a higher credit. Remember, if you plan to do this, the final tax year you can claim the FDSC is 2017.

Example: Suppose an eligible first-time donor claims $500 of charitable donations in 2017. The donor’s FDSC and charitable donation tax credit would be calculated as follows:

First $200 of charitable donations claimed:

$200 x 15% =  

$30

Charitable donations claimed in excess of $200:

$300 x 33% =

$99

First-Time Donor’s Super Credit:

$500 x 25% =

$125

Total FDSC and charitable donation tax credit:

$254

Note: H&R Block’s tax software will automatically calculate your credit amount. The example above is for demonstrative purposes only. 

Where do I claim this?

Follow these steps in H&R Block’s 2017 tax software:

  1. Under the PREPARE tab, click the MOST POPULAR icon. You'll find yourself here: 

    DIY17_MOSTPOPULAR_EN.png

  2. Under the CREDITS heading, select the checkbox labelled Donations and gifts and click Continue.

  3. When you arrive at the page for Donations and gifts, enter your information into the tax software.

  4. Under the Additional information about your donations section, select Yes to the question Is this the first time you’re claiming a donation on your return?, and enter the amount you’ve donated since March 20, 2013 in the designated field. 
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