To be tax-deductible, a donation shall not be restricted to supporting a particular refugee person or family. Therefore, the money you’re spending as a private sponsor for the refugee or family you support cannot be tax-deductible.
Within the context of the Private Sponsorship of Refugees Program, money given to a charity in support of its private refugee sponsorship program is eligible for a tax receipt if certain criteria apply.
You can read more about what is considered a gift for tax purposes in this information brochure from the Refugee Sponsorship Training Program. Again, to be tax-deductible, a gift cannot be directed to a specific person, family or other named beneficiary.