myIR, payments and more
You can claim a donation tax credit on:
- school donations or
- donations to kindergartens registered as a charity
You have a receipt with the word 'donation' written on it.
You can't claim a donation tax credit on:
- attendance dues
- charges for items or participation in voluntary activities (outside of the school curriculum)
- university, polytech or other tertiary education fees
- private school, kindergarten or other early childcare fees
The Ministry of Education has a summary chart Payments by Parents outlining when payments are considered donations and when you can claim donation tax credits.