Individual can report charitable donations and claim your tax credits when you file your income tax return. This is a non-refundable tax credit. As such, it can only be used to reduce tax owed; if you don’t owe any tax, you don’t get a refund.
Determine your donations are eligible
You will need to determine your donations are eligible, and receive official donation receipts and what types of gifts qualify. You can find the list of charities and certain other qualified donees on this basic search. (List of charities and certain other qualified donees - basic search (cra-arc.gc.ca)
How to calculate charitable tax credit?
You can claim eligible amount of gifts to a limit of 75% of your net income. You will need to complete schedule 9, and keep your official donation receipts for five years.
In one year, you may claim:
Donations made by December 31 of the applicable tax year;
Any unclaimed donations made in the previous five years;
Any unclaimed donations made by your spouse in the year or in the previous five years.
For example, If mike lives in Ontario and donated $1,000 to a Charity in 2022 and his income is $40,000. He can claim
Federal charitable donation credit
15% on the first $200 0.15*200=$30
29% on the remaining portion 0.29*(1000-200)=$232
Total Federal tax credit: $30+$232= $262
Provincial charitable donation credit
5.05% on the first 200 0.0505*200=$10.10
11.16% on the remaining portion 0.1116*(1000-200)=$89.28
Total Provincial tax credit: $10.10+$89.28=$99.38
His combined charitable tax credit is $262+99.38=$361.38
Reference: Charitable donation tax credit rates - Canada.ca