A single individual (the “Donor”) made a gift to a qualified donee in 2017, then married in 2019. The Donor claimed donation tax credits for portions of the eligible amount of that gift for his 2017 through 2022 taxation years, but there were still unclaimed eligible amounts at the end of this carryforward period. The Donor’s spouse wishes to amend her 2019 through 2022 returns to claim the unclaimed portion of the eligible amount.
In confirming the availability of this claim, CRA stated:
It is our general view that, for a particular tax year of individuals who are spouses or common-law partners, either spouse or common-law partner can include, in total charitable gifts, the eligible amount of charitable gifts made by either individual in the particular year or five previous tax years, even though the spousal/common-law relationship did not exist in one or more of those five previous tax years.