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Robert
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If you are a sole proprietorship or partnership, you can claim charitable donations up to 75% of the total net income on the T1 Personal Tax Return. However, the total claim cannot create a net loss or increase a net loss – any unused amounts can be carried forward for up to five taxation years. These rules also apply for corporations. When an individual dies, the charitable donation deduction limit is 100% of his or her net income in the current taxation year and the year before.