Donation receipt eligible-amount calculator
When a donor gets something back — a gala meal, a ticket, a gift — the receipt isn’t the full gift. Enter the numbers to see the eligible amount a Québec charity can receipt under the CRA split-receipting rules.
How this works
Under the CRA’s split-receipting rules, the eligible amount of a gift is its fair market value minus the value of any advantage the donor received. Two rules shape the result: an advantage at or under the lesser of $75 and 10% of the gift is too small to count (de minimis) and is ignored — unless it’s the purpose of the event, like the meal at a gala, which is always subtracted. And if the advantage is more than 80% of the gift, the CRA generally sees no true gift, so no receipt. For the full picture, read donation receipts, done right. This tool gives a general estimate, not advice — confirm FMV and your receipts with us or your advisor.
FAQ
What is the eligible amount of a donation?
It’s the fair market value of the gift minus the value of any advantage the donor received — the amount the charity can put on the receipt.
When can an advantage be ignored?
When it’s at or under the lesser of $75 and 10% of the gift’s value (de minimis) — unless the advantage is the purpose of the event, which is always subtracted.