T1170 - Capital gains on gifts of certain capital properties

Entering this Amount

T1170 - Capital Gains on Gifts of Certain Capital Property

Complete this form if you donated any of the following types of properties to a registered charity or other qualified donee in 2023:
  • a share, debt obligation, or right listed on a designated stock exchange;
  • a share of the capital stock of a mutual fund corporation;
  • a unit of a mutual fund trust;
  • a prescribed debt obligation;
  • an interest in a related segregated fund trust; or
  • ecologically sensitive land (including a covenant, an easement, or in the case of land in Québec, a real servitude, or under proposed changes, for gifts made after March 21, 2017, a personal servitude when certain conditions are met).

You or your spouse/common-law partner may be able to claim a non-refundable tax credit for these gifts. For more information, see pamphlet P113.

Before you enter this information, first, answer some questions in the Personal Tax Profile at the beginning of the interview.

  1. To find this form, use Form Lookup and enter the keyword 1170.
  2. Enter the total of all amounts subject to the 50% and zero inclusion rate.

    Note: Do not use form T1170 to report capital gain realized on an exchange of partnership interests for publicly listed securities that are donated. Instead, enter this information on line 17400 of Schedule 3.

  3. On the second Personal Tax Profile screen, answer Yes to the question "did you make donations to a charity or political party?"
  4. Select the checkbox for "I made gifts of capital property for which I had a taxable capital gain or claimed a capital gains deduction or capital cost allowance", and then click Continue.

    You'll enter this information in a series of screens in the INCOME & EXPENSES section of the interview, under Investments profile.

Related information
Calculating your increased donation limit