Effect of the First Time Donor’s Super Credit in Nunavut
What is the First-Time Donor’s Super Credit?
The First-Time Donor’s Super Credit (“Super Credit”) adds 25 percentage points to the federal charitable
tax credit for eligible donors. This represents a very generous tax incentive to donate to your favourite
charity, especially if you combine donations up to $1,000.00, that you make between now and 2017 into
one claim.
How are “first-time donors” defined?
For the purpose of the Super Credit, a person is a first-time donor if:




they have never claimed the charitable tax credit;
their spouse has never claimed the charitable tax credit;
they have claimed the charitable tax credit, but only in 2007 or before;
their spouse has claimed the charitable tax credit, but only in 2007 or before.
I Plan to Give
$20.00
$40.00
$60.00
$80.00
$100.00
$120.00
$160.00
$180.00
$200.00
$240.00
$260.00
$300.00
$360.00
$380.00
$400.00
$480.00
$500.00
$520.00
$600.00
$650.00
$700.00
$750.00
$780.00
$800.00
$900.00
$1,000.00
Current Tax
Credits
$3.80
$7.60
$11.40
$15.20
$19.00
$22.80
$30.40
$34.20
$38.00
$54.20
$62.30
$78.50
$102.8
$110.90
$119.00
$151.40
$159.50
$167.60
$200.00
$220.25
$240.50
$260.75
$272.90
$281.00
$321.50
$362.00
Current
Cost of my
Gift
$16.20
$32.40
$48.60
$64.80
$81.00
$97.20
$129.60
$145.80
$162.00
$185.80
$197.70
$221.20
$257.20
$269.10
$281.00
$328.60
$340.50
$352.40
$400.00
$429.75
$459.50
$489.25
$507.10
$519.00
$578.50
$638.00
PLUS First
time Donor’s
Super Credit*
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
$40.00
$45.00
$50.00
$60.00
$65.00
$75.00
$90.00
$95.00
$100.00
$120.00
$125.00
$130.00
$150.00
$162.50
$175.00
$187.50
$195.00
$200.00
$225.00
$250.00
NEW Cost
of my gift
(if eligible)
$11.20
$22.40
$33.60
$44.80
$56.00
$67.20
$89.60
$100.80
$112.00
$125.80
$137.70
$146.20
$167.20
$174.10
$181.00
$208.60
$215.50
$222.40
$250.00
$267.25
$284.50
$301.75
$312.10
$319.00
$353.50
$388.00
*If eligible. This Table lets you estimate the amount of tax credit available for eligible donations claimed on an income tax and benefit
return for a tax year, by province or territory of residence. It is for illustration and does not take into account all possible tax
situations.