Donations and Gifts

You can enter in your income tax return the amount of any donations and gifts you made in 2011 and from 2006 through 2010, provided the donations and gifts qualify for the tax credit and you have not already claimed them.

To claim the credit, you must enclose your receipts with your tax return.

Carry-forward of donations or gifts

If you previously carried forward donations or gifts for which you are claiming an amount in 2011 and you included your receipts with a previous return, enclose a note stating the years in which the donations or gifts were made and the amount carried forward.