Charitable Bequest Sample Wording for a Canadian Will

Last updated May 31, 2026 · 3 min read
Quick answer
A charitable bequest in a Canadian will should name the charity by its exact legal name and registration (business) number, state clearly what it receives — a fixed amount, a percentage, the residue, or a specific asset — and include a gift-over in case the charity no longer exists. The examples below are illustrative starting points only; the actual wording should be finalized with a lawyer and the charity's details verified.

A charitable gift in a will fails surprisingly often, and almost always for a dull reason: the charity was named imprecisely, or there was no plan for the charity having merged or closed. The good news is that getting it right is mostly about a few specific elements, not elaborate language. Below are illustrative clauses to show what those elements look like — but treat them as a conversation-starter with your lawyer, not a finished will.

This guide sets out what a charitable bequest needs and shows sample wording. It is general information, not legal advice; have the actual clauses prepared or reviewed by a lawyer.

The elements that make a bequest work

Every effective charitable bequest contains the same building blocks:

  • The charity's exact legal name — the registered name, not a nickname or program name.
  • The registration (business) number — the CRA-assigned number that uniquely identifies the charity.
  • A clear gift description — a fixed amount, a percentage of the estate or residue, or a specific asset.
  • A gift-over — an alternate in case the charity no longer exists when you die.

Get those right and the gift generally works; miss the name or number and it can fail or go astray.

Sample wording (illustrative only)

These are simplified examples to show the shape of each gift type. Your lawyer should adapt and finalize them.

  • A fixed amount: "I give the sum of $[amount] to [exact legal name], registration number [BN], for its general purposes."
  • A percentage of the residue: "I give [X]% of the residue of my estate to [exact legal name], registration number [BN], for its general purposes."
  • A specific asset: "I give my [describe asset] to [exact legal name], registration number [BN]."
  • A gift-over: "If [charity] is not in existence at my death, I direct this gift to a registered Canadian charity with similar purposes chosen by my executor."

Fixed amount or percentage?

A fixed amount is simple but can become trivial or outsized as your estate changes over the years. A percentage of the estate or residue stays proportional, so the charity's share scales with what you actually leave. Many people use a percentage for the residue and reserve fixed amounts for specific small gifts. Both are valid; the choice is about whether you want a set sum or a proportional share to go to charity.

Verify the name and number

Charities merge, rebrand, and share similar names, so confirm the exact legal name and registration number before finalizing — the CRA's charities listing lets you check that a charity is registered and find its legal name. This single step prevents the most common bequest failures; see verifying a Canadian charity's registration.

The tax benefit

A bequest to a registered charity generates a donation tax credit on your final return, and gifts in the year of death can be claimed against up to 100% of net income, with any excess carried back to the prior year.[1][3] For many estates this meaningfully reduces the final tax bill — a benefit worth coordinating with your accountant.

What we focus on at It's Simple Will

The Will Creator helps you include a charitable gift with the right elements — legal name, number, gift type, and a gift-over — in a clear will. For anything complex or large, have a lawyer finalize the wording. To choose a cause and confirm the charity, see our related guides.

Citations & sources

  1. [1]Donations and gifts — Prepare tax returns for someone who died — Canada Revenue Agency
  2. [2]P113 — Gifts and Income Tax — Canada Revenue Agency
  3. [3]Line 34900 – Donations and gifts — Canada Revenue Agency

Frequently asked questions

What does a charitable bequest need to include?

The charity's exact legal name and its registration (business) number, a clear description of the gift (a set amount, a percentage, the residue, or a named asset), and ideally a gift-over directing where the gift goes if the charity has ceased to exist. Precision on the name and number prevents the gift from failing or going to the wrong organization.

Why does the charity's legal name and number matter so much?

Because many charities have similar names, and informal names differ from registered ones. Naming the registered legal name and the CRA business/registration number removes ambiguity, ensures the gift reaches the intended organization, and helps the estate claim the donation tax credit. Verify both before finalizing your will.

Can I leave a percentage instead of a fixed amount?

Yes, and many people prefer it. A percentage of the estate (or of the residue) keeps the gift proportional as your estate grows or shrinks, whereas a fixed dollar amount can become trivial or outsized over time. Both are valid — choose based on whether you want a set sum or a proportional share to go to the charity.

What is a gift-over and why include one?

A gift-over names an alternate recipient if the charity no longer exists or cannot accept the gift when you die. Charities merge, dissolve, or change, and without a gift-over the bequest can fail and fall into the residue or intestacy. A simple alternate-charity or "similar purpose" clause protects your intention.

Is the sample wording legally sufficient on its own?

No — treat it as a starting point. Will drafting is province-specific and detail-sensitive, and a misplaced clause can change the result. Use the examples to understand the elements and discuss your wishes, then have the actual wording prepared or reviewed by a lawyer and coordinated with the rest of your will.

Does a charitable bequest reduce my estate's tax?

Yes. A gift to a registered charity in your will generates a donation tax credit on your final return, and gifts in the year of death can be claimed against up to 100% of net income, with any excess carried back to the prior year. This can meaningfully reduce the tax on your final return.

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