T4 Box 46 — Charitable donations
Charitable donations made through payroll deduction — claim them as part of your charitable donation tax credit.
At a glance — Box 46
- Box name
- Charitable donations
- T1 line
- Line 34900 (via Schedule 9)
- Check against
- Your final pay stub or employer-issued donation summary.
What Box 46 means
Box 46 reports donations you made via payroll to registered charities. These qualify for the same charitable donation tax credit as any other donation — 15% federal on the first $200, 29% (or 33% for top-bracket income) above $200, plus provincial credits.
If your employer matched donations, the employer portion is not included in Box 46 — only what was deducted from your pay.
Tax return implications
- Claim on Schedule 9; flows to Line 34900.
- Can be carried forward up to 5 years if not claimed this year.
Related T4 boxes
Box 40 — Other taxable allowances and benefits
Total dollar value of non-cash taxable benefits your employer provided — company car, medical insurance, gift cards, stock options, etc. Already included in Box 14.
Box 42 — Employment commissions
Commission income portion of your Box 14 total — important if you want to claim commission-employee expenses on Form T2200/T777.
Box 44 — Union dues
Annual union or professional-association dues paid through payroll deduction — fully deductible from employment income.
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).