| Details | Ref. | | Amounts | | Ref. | | Amounts | No. |
| Donations made to registered charities, registered Canadian amateur athletic associations, and registered Canadian low-cost housing corporations for the aged | | 1 |
| Donations made to government bodies (government of Canada, a province or territory, a registered municipality in Canada, or a registered municipal or public body performing a function of government in Canada) | 329 | + | | 2 |
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| Donations made to registered universities outside Canada that are prescribed | 333 | + | | 3 |
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| Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations | 334 | + | | 4 |
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| Add lines 1 to 4 | = | | 5 |
| Enter your net income from line 236 of your return. | | | x 75% = | | 6 |
| Note: If the amount on line 5 is less than the amount on line 6, enter the amount from line 5 on line 340 below and continue completing the schedule from that line. |
| Gifts of depreciable property (from Chart 2 in Pamphlet P113, Gifts and Income Tax) | 337 | | | 7 |
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| Gifts of capital property (from Chart 1 in Pamphlet P113, Gifts and Income Tax) | 339 | | | 8 |
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| Add lines 7 and 8 | | = | | x 25% = | | | | 9 |
| Enter the total of lines 6 and 9 or the amount on line 236 of your return, whichever is less. | Total Donations Limit | | 10 |
| Allowable charitable donations (enter the amount from line 5 or line 10, whichever is less) | 340 | | | |
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| Eligible amount of cultural and ecological gifts (see line 349 in the guide) | 342 | + | | |
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| Add lines 340 and 342. | 344 | = | | |
| Enter $200 or the amount from line 344, whichever is less. | 345 | - | | x 15% = | 346 | + | | 11 |
| Line 344 minus line 345 | 347 | = | | x 29% = | 348 | + | | 12 |
| First-time donor's super credit (FDSC) |
| For the purpose of the FDSC, you will be considered a "first-time donor" if neither you nor your spouse or common-law partner has claimed and been allowed a charitable donations tax credit for any year after 2007. |
| Only gifts of money made after March 20, 2013, to a maximum of $1,000, are eligible for the FDSC. |
| Note: If you have a spouse or common-law partner, you can share the claim for the FDSC, but the total combined donations claimed cannot be more than $1,000. |
| Enter the amount of gifts of money* made after March 20, 2013. | (Maximum $1,000) | 343 | = | | x 25% = | 341 | + | | 13 |
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| Add lines 11, 12, and 13. Enter this amount on line 349 of Schedule 1. | Donations and Gifts | | = | | 14 |
| * The amount claimed on line 343 must also be claimed on line 340 by you or your spouse or common-law partner. Also note that if the donations are shared, the combined amount on line 343 for you and your spouse or common-law partner cannot exceed the combined amount claimed on line 340 by both of you. |