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Can charitable giving reduce the estate's tax?

Yes. A bequest to a registered Canadian charity generates a donation tax credit that can offset tax on the final return.

This is legal information only. For advice on your own circumstances, speak to a lawyer.

Yes. A bequest to a registered Canadian charity generates a donation tax credit that can offset tax on the final return.

The Canadian position

Use the charity's exact registered name and number. Percentage gifts adjust with the estate's value; fixed sums do not.

Donations of publicly traded securities can be especially efficient.

The Islamic position

This makes the sadaqah jariyah portion of the wasiyyah tax-efficient as well as religiously meaningful.

The one-third cap still applies to the bequest as a whole.

Across the madhahib

The four Sunni schools are not recorded as differing materially on this point in the sources reviewed. Where your own case turns on it, put it to a scholar of your school.

Note

This is legal information only. For advice on your own circumstances, speak to a lawyer.

Citations & sources

Every factual claim on this page traces to one of the references below. Legislation and dollar thresholds change — verify against the primary source before relying on any figure.

Islamic primary sources
  1. Surah al-Baqarah 2:180 — the bequest verse — Quran.com
  2. Sahih al-Bukhari, Book 55: Wills and Testaments (Wasaya) — Sunnah.com
  3. Sahih Muslim, Book of Wills — Sunnah.com
Scholarly & institutional references
  1. Research Papers — Cambridge Muslim College
  2. Research — Cambridge Muslim College
  3. Academics — Islamic law and theology curriculum — Zaytuna College
  4. Encyclopaedia of Islam — Brill
Canadian legislation & government
  1. What to do when someone has died — Canada Revenue Agency
  2. Income Tax Act, RSC 1985, c 1 (5th Supp) — Justice Laws Canada
Canadian legal commentary
  1. Henson trusts ontario — Treadstone Law
  2. Estate trustee refuses provide vouchers receipts ontario — Treadstone Law
  3. Revoke data room access if i stop trusting a buyer — Treadstone Law
  4. Trust in business succession planning ontario — Treadstone Law
  5. Spousal trust second spouse death 21 year clock — Treadstone Law
  6. Trust to control inheritance timing ontario — Treadstone Law
  7. Wills & estates practice — Treadstone Law