Correct. The Income Tax Act and CRA website and guides /folios both confirm this. It’s a bit of a downer for those donating in Canada, but… we don’t get tax credits for passing food to the homeless either… I digress
P. S. I am saving receipts from this year’s tour regardless. A charity’s status and /or tax laws can change at any time.
PPS: For others’ quick reference, from the CRA: " Gifts to U.S. charities
Generally, if you have U.S.-source income, you can claim a gift to a U.S. charity if the charity meets the following conditions:
- it is generally exempt from U.S. tax
- it could qualify in Canada as a registered charity if it were a resident of Canada and created or established in Canada
You can claim the eligible amount of your U.S. gifts up to 75% of the net U.S.-source income you report on your Canadian return. However, you may be able to claim the eligible amount of your gifts to U.S. organizations up to 75% of your net world income . You can do this if the gift would be allowed as a deduction under the United States Internal Revenue Code and you meet all the following conditions:
- you live near the border in Canada throughout the year
- commute to your principal workplace or business in the United States
- that employment or business was your main source of income for the year.
Similarly, your claim will also not be restricted to net U.S.-source income if your gift is to a U.S. college or university at which you or a member of your family is or was enrolled in or if your gift is to a registered U.S. university as referenced in the list of qualified donees above."
Source link: P113 - Gifts and Income Tax 2018 - Canada.ca
(That page is an explanation of the application of Paragraph 110.1(1)(a) of the Income Tax Act …)