Québec announced on January 22, 2010 that donations made by February 28, 2010 will be deductible in 2009. The announcement states:
The Minister of Finance of Québec, Raymond Baychand, announced an exceptional measure to support assistance, in the form of donations, to the victims of the earthquake that recently struck Haiti
Mechanisms will be set-up to enable Quebecers, who so wish to deduct in their 2009 tax return, donations of money made from January 12 to February 28, 2010 to charities to assist victims of the earthquake. Those individuals who make such donations of money will be deemed to have made the donation at the end of 2009. They will therefore be able to include, in the spring of 2010, the amount thus donated in the calculation of the tax credit for donations they claim for 2009.
To be eligible for this special measure, donations must be of money and made to a registered charity to enable it to assist victims of the earthquake in Haiti. Donations of money include: a donation made in cash, by cheque, credit card, postal money orders, by means of a text message (SMS), wire transfer, or points obtained under a reward program.
The Federal government has not announced a similar measure as of this date.