5000-S9 (Front) Protected B when completed T1-2025 Schedule 9 Donations and Gifts Complete this schedule to claim an amount on line 34900 of your return if one or both of the following apply: - You or your spouse or common-law partner made a gift in 2025 to a qualified donee - You or your spouse or common-law partner have unused donations from any of the previous 5 years (previous 10 years for ecological gifts) that you want to claim for 2025 Note: If you already claimed an amount on your 2024 return for a donation made between January 1 and February 28, 2025, you cannot claim the same amount on your 2025 return. The eligible amount of the gift should be reported on an official receipt, information slip (T4, T4A, or T5013), or certificate (for cultural or ecological gifts). For more information about donations and gifts, including claiming gifts made to charities in the United States, see Guide P113, Gifts and Income Tax. For information on capital gains and recaptured capital cost allowance related to dispositions of capital property from making gifts to qualified donees, see Guide T4037, Capital Gains. For a list of charities and other qualified donees, go to canada.ca/charities-giving. Attach a copy of this schedule to your paper return. Line 1: Donations made to registered charities, registered Canadian amateur athletic associations, registered journalism organizations and registered housing corporations resident in Canada set up only to provide low-cost housing for the aged ^ Line 2 and line 32900: Donations made to the Government of Canada or a province or territory, registered municipalities in Canada, or registered municipal or public bodies performing functions of government in Canada 32900 ^ Line 3 and line 33300: Donations made to registered universities outside Canada ^ Line 4 and line 33400: Donations made to the United Nations and its agencies, and registered foreign charities that have received a gift from the Government of Canada ^ Line 5: Add lines 1 to 4. Total eligible amount of charitable donations = ^ Line 6: Enter your net income from line 23600 of your return. Line A ^ multiplied by 75% = ^ Line B and line 33700: Gifts of capital property that are depreciable property (complete the chart on page 2) ^ Line C and line 33900: Gifts of capital property (complete the chart on page 2) ^ Line 7: Amount B plus amount C Line D = ^ multiplied by 25% = ^ Line 8: Line 6 plus line 7 = ^ Line 9: Enter whichever is less: amount A or line 8. Total charitable donations limit ^ Line 10 and line 34000: Enter whichever is less: amount from line 5 or line 9. ^ Line 11 and line 34200: Eligible amount of ecological gifts and cultural gifts (see Guide P113) ^ Line 12: Line 10 plus line 11 = ^ Line 13: Enter whichever is less: amount from line 12 or $200. ^ Line 14: Line 12 minus line 13 = ^ Line 15 and line 34210: Total ecological gifts made after February 10, 2014, and before 2016 included in the amount on line 11 ^ Line 16: Line 14 minus line 15 (if negative, enter "0") = ^ Line 17: Enter your taxable income from line 26000 of your return. ^ Line 18: Income threshold 253,414.00 Line 19: Line 17 minus line 18 (if negative, enter "0") = ^ 5000-S9 (Back) Allowable donations for 2025 Line E: Amount from line 14 of the previous page ^ Line 20: Enter whichever is less: amount from line 16 or line 19. Line F ^ multiplied by 33% = ^ Line 21: Amount E minus amount F Line G = ^ multiplied by 29% = ^ Line 22: Amount from line 13 of the previous page Line H ^ multiplied by 14.5% = ^ Line 23: Add lines 20 to 22. Enter this amount on line 34900 of your return. Allowable donations for 2025 = ^ Chart for line 33700 - Gifts of capital property that is depreciable property Complete a separate chart for each class if you included recaptured depreciation from more than one class. Add the results and enter the total on line 33700 of the previous page. If you donated more than one property in 2025 in this class, complete lines 2 and 3 for each property and enter the total on line 4 of the chart. Class of property: ^ Line 1: Amount of recaptured depreciation included on your 2025 return ^ Line 2: Net proceeds of disposition of property donated in 2025 for this class ^ Line 3: Capital cost of property donated in 2025 for this class ^ Line 4: Enter whichever is less: amount from line 2 or line 3. ^ Line 5: Enter whichever is less: amount from line 1 or line 4. Enter this amount on line 33700 of the previous page. ^ Chart for line 33900 - Gifts of capital property Line 1: Amount of current-year taxable capital gains from capital property donated in 2025 ^ Line 2: Amount of current-year capital gains deduction from capital property donated in 2025 ^ Line 3: Line 1 minus Line 2 Enter this amount on line 33900 on the previous page. = ^ Note: If you received an advantage in respect of the donation of property, only include the portion of taxable capital gains and recapture of depreciation that related to the gift portion of your donation in your calculations. See the privacy notice on your return.