Timing of charitable donations

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Timing of charitable donations

Post by taxesarehardd »

I have some charitable donations I did in a previous year that occurred before I immigrated during that year. Does the timing of the donation matter within the tax year, or is it possible to use charitable donations that occurred before the immigrant date against income that happened after?

I tried looking in the ITA section 118.1 (1) and this blurb seems to lump all the donations for a year together, which is promising:
"total charitable gifts, of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount"

Any downside to just trying the T1-ADJ and seeing if CRA allows it?
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Re: Timing of charitable donations

Post by nelsona »

Yes, your departure return can include donations made during the year, but after you left

The only downside, is if you filed a US tax return on which you claimed foreign tax credit or deduction, you would have to amend the US return.
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