I-3, r. 1 - Regulation respecting the Taxation Act

Section 712r2 Disposition versions

2014-12-23

712R2. For the purposes of section 712 of the Act, a receipt, other than a receipt in respect of which section 712R3 applies, issued by an organization or a donee must contain a statement that it is a receipt in respect of income tax and the following information:

(a)  the name and address of the organization or the donee;

(b)  its serial number;

(c)  the place where it was issued;

(d)  where it concerns a gift of money, the year during which the gift was received;

(e)  where it concerns a gift other than one of money, the date on which the gift was received, a brief description of the property and, where it applies, the name and address of the appraiser of the property;

(f)  the date on which it is issued;

(g)  the name and address of the donor;

(h)  the amount of the gift of money or the fair market value of the property at the time of the gift;

(h.1)  a description of the advantage, if any, in respect of the gift, and the amount of that advantage;

(h.2)  the eligible amount of the gift; and

(i)  where it is issued by an organization, the organization’s registration number.

s. 712R2; O.C. 1981-80, s. 712R2; R.R.Q., 1981, c. I-3, r. 1, s. 712R2; O.C. 2962-82, s. 74; O.C. 500-83, s. 74; O.C. 473-95, s. 10; O.C. 1633-96, s. 10; O.C. 134-2009, s. 1; O.C. 1105-2014, s. 13.

2012-09-01

712R2. For the purposes of section 712 of the Act, a receipt, other than a receipt in respect of which section 712R3 applies, issued by an organization or a donee must contain a statement that it is a receipt in respect of income tax and the following information:

(a)  the name and address of the organization or the donee;

(b)  its serial number;

(c)  the place where it was issued;

(d)  where it concerns a donation of money, the year during which the donation was received;

(e)  where it concerns a donation other than one of money, the day when the donation was received, a brief description of the property and, where it applies, the name and address of the appraiser of the property;

(f)  the date on which it is issued;

(g)  the name and address of the donor;

(h)  the amount of the donation of money or the fair market value of the property at the time of the donation;

(i)  where it is issued by an organization, the organization’s registration number.

s. 712R2; O.C. 1981-80, s. 712R2; R.R.Q., 1981, c. I-3, r. 1, s. 712R2; O.C. 2962-82, s. 74; O.C. 500-83, s. 74; O.C. 473-95, s. 10; O.C. 1633-96, s. 10; O.C. 134-2009, s. 1.