I-3 - Taxation Act

Section 752.0.10.1 Disposition versions

2023-03-15

752.0.10.1. In this chapter,

“eligible agricultural product” means a product from a recognized farming business that is included in categories of meat or meat by-products, eggs, dairy products, fish, fruits, vegetables, grains, legumes, herbs, honey, maple syrup, mushrooms, nuts or anything else that is grown, raised or harvested and may legally be sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption;

“eligible cultural donee” means

(a)  a registered charity operating in Québec in the field of arts or culture;

(b)  a registered cultural or communications organization;

(c)  a registered museum;

(d)  a museum established under the National Museums Act (chapter M-44); or

(e)  a museum situated in Québec and established under the Museums Act (S.C. 1990, chapter 3);

“eligible food product” means milk, oil, flour, sugar, frozen vegetables, pasta, prepared meals, baby foods and infant formula;

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  where the individual is the succession of a particular individual that is a graduated rate estate, the particular individual dealt at arm’s length with the donee immediately before the particular individual’s death and the succession of the particular individual that is a graduated rate estate deals at arm’s length with the donee (determined without reference to paragraph b of section 18), or, in any other case, the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“major cultural gift” of an individual, other than a trust, for a particular taxation year means the eligible amount of a gift of money, up to $25,000, made by the individual after 3 July 2013 or by the individual’s succession after 31 December 2015, provided the gift is made to an eligible cultural donee and the following conditions are met in respect of the gift:

(a)  the eligible amount of the gift is at least $5,000; and

(b)  the conditions set out in section 752.0.10.2.1 are met in respect of the eligible amount of the gift; and

(c)  the gift is made

i.  by the individual in the particular year or in any of the four preceding taxation years,

ii.  by the individual in the year of the individual’s death if the particular year is the taxation year that precedes the year of the death, or

iii.  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“patronage gift” of an individual, other than a trust, means a gift of money made in the same taxation year by the individual after 3 July 2013, or by the individual’s succession after 31 December 2015, to an eligible cultural donee if the eligible amount of the gift is

(a)  at least $25,000, where the gift is made in satisfaction of a registered pledge; or

(b)  at least $250,000, in any other case;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a personal servitude which has a term of not less than 100 years or a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs i to ii.1 of paragraph b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a personal servitude which has a term of not less than 100 years or a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs iii to vi of paragraph b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“recognized farm producer” means an individual who carries on a recognized farming business or an individual who is a member of a partnership that carries on such a business;

“recognized farming business” means an agricultural operation registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

“registered pledge” means a pledge recorded by the Minister of Culture and Communications in the register created by that Minister under section 752.0.10.15.4;

“total charitable gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total cultural gifts, total gifts of qualified property or total musical instrument gifts of an individual for a taxation year or a gift the eligible amount of which is taken into account in computing the amount an individual deducts under section 752.0.10.6.2, for a taxation year), in respect of which the following conditions are met:

(a)  the gift is made to a qualified donee;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total cultural gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total musical instrument gifts of an individual for a taxation year), in respect of which the following conditions are met:

(a)  the gift is made to

i.  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the subject of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act, a certified archival centre or a recognized museum, if the gift has as its subject a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total gifts of qualified property” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total cultural gifts of an individual for a taxation year), in respect of which the following conditions are met:

(a)  the fair market value of the gift is certified by the Minister of Sustainable Development, Environment and Parks;

(b)  the gift is made to any of the following entities that is, except in the case provided for in subparagraph v, a qualified donee:

i.  a registered charity (other than a private foundation) whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage and that is, in the opinion of that Minister, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

ii.  the State or Her Majesty in right of Canada, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

ii.1.  a municipality in Québec or a municipal or public body performing a function of government in Québec that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

iii.  a registered charity (other than a private foundation) one of whose main missions, at the time of the gift, consists, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

iv.  the State or Her Majesty in right of Canada or a province, other than Québec, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

iv.1.  a municipality in Canada or a municipal or public body performing a function of government in Canada that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

v.  the United States or any state of that country, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”, or”;

vi.  a municipality in the United States or a municipal or public body performing a function of government in the United States that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

(c)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the 10 preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the 10 preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(d)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total musical instrument gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the subject of which is a musical instrument, in respect of which the following conditions are met:

(a)  the gift is made to any of the following entities that is situated in Québec:

i.  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of paragraph b of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total patronage gifts” of an individual, other than a trust, for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a patronage gift (other than a gift the eligible amount of which was taken into account in computing the amount deducted by an individual for a taxation year under section 752.0.10.6 or 752.0.10.6.1), in respect of which the following conditions are met:

(a)  the gift is made

i.  by the individual in the particular year or in any of the five preceding taxation years,

ii.  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

iii.  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year; and

(b)  the conditions of section 752.0.10.2.2 are met in respect of the eligible amount of the gift.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of the definition of “eligible agricultural product” in the first paragraph, a processed product may be considered to be an eligible agricultural product only if the product was processed no more than to the extent necessary so that it is permitted to be legally sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Act (R.S.C. 1985, c. C-21).

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114; 2015, c. 21, s. 277; 2015, c. 24, s. 101; 2015, c. 36, s. 45; 2017, c. 1, s. 189; 2017, c. 29, s. 132; 2019, c. 14, s. 222; 2020, c. 7, s. 40; 2023, c. 2, s. 21.

2020-11-26

752.0.10.1. In this chapter,

“eligible agricultural product” means a product from a recognized farming business that is included in categories of meat or meat by-products, eggs, dairy products, fish, fruits, vegetables, grains, legumes, herbs, honey, maple syrup, mushrooms, nuts or anything else that is grown, raised or harvested and may legally be sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption;

“eligible cultural donee” means

(a)  a registered charity operating in Québec in the field of arts or culture;

(b)  a registered cultural or communications organization;

(c)  a registered museum;

(d)  a museum established under the National Museums Act (chapter M-44); or

(e)  a museum situated in Québec and established under the Museums Act (S.C. 1990, chapter 3);

“eligible food product” means milk, oil, flour, sugar, frozen vegetables, pasta, prepared meals, baby foods and infant formula;

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  where the individual is the succession of a particular individual that is a graduated rate estate, the particular individual dealt at arm’s length with the donee immediately before the particular individual’s death and the succession of the particular individual that is a graduated rate estate deals at arm’s length with the donee (determined without reference to paragraph b of section 18), or, in any other case, the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“major cultural gift” of an individual, other than a trust, for a particular taxation year means the eligible amount of a gift of money, up to $25,000, made by the individual after 3 July 2013 or by the individual’s succession after 31 December 2015, provided the gift is made before 1 January 2023 to an eligible cultural donee and the following conditions are met in respect of the gift:

(a)  the eligible amount of the gift is at least $5,000; and

(b)  the conditions set out in section 752.0.10.2.1 are met in respect of the eligible amount of the gift; and

(c)  the gift is made

i.  by the individual in the particular year or in any of the four preceding taxation years,

ii.  by the individual in the year of the individual’s death if the particular year is the taxation year that precedes the year of the death, or

iii.  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“patronage gift” of an individual, other than a trust, means a gift of money made in the same taxation year by the individual after 3 July 2013, or by the individual’s succession after 31 December 2015, to an eligible cultural donee if the eligible amount of the gift is

(a)  at least $25,000, where the gift is made in satisfaction of a registered pledge; or

(b)  at least $250,000, in any other case;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a personal servitude which has a term of not less than 100 years or a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs i to ii.1 of paragraph b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a personal servitude which has a term of not less than 100 years or a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs iii to vi of paragraph b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“recognized farm producer” means an individual who carries on a recognized farming business or an individual who is a member of a partnership that carries on such a business;

“recognized farming business” means an agricultural operation registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation in accordance with section 36.0.1 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

“registered pledge” means a pledge recorded by the Minister of Culture and Communications in the register created by that Minister under section 752.0.10.15.4;

“total charitable gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total cultural gifts, total gifts of qualified property or total musical instrument gifts of an individual for a taxation year or a gift the eligible amount of which is taken into account in computing the amount an individual deducts under section 752.0.10.6.2, for a taxation year), in respect of which the following conditions are met:

(a)  the gift is made to a qualified donee;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total cultural gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total musical instrument gifts of an individual for a taxation year), in respect of which the following conditions are met:

(a)  the gift is made to

i.  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the subject of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act, a certified archival centre or a recognized museum, if the gift has as its subject a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total gifts of qualified property” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total cultural gifts of an individual for a taxation year), in respect of which the following conditions are met:

(a)  the fair market value of the gift is certified by the Minister of Sustainable Development, Environment and Parks;

(b)  the gift is made to any of the following entities that is, except in the case provided for in subparagraph v, a qualified donee:

i.  a registered charity (other than a private foundation) whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage and that is, in the opinion of that Minister, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

ii.  the State or Her Majesty in right of Canada, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

ii.1.  a municipality in Québec or a municipal or public body performing a function of government in Québec that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

iii.  a registered charity (other than a private foundation) one of whose main missions, at the time of the gift, consists, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

iv.  the State or Her Majesty in right of Canada or a province, other than Québec, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

iv.1.  a municipality in Canada or a municipal or public body performing a function of government in Canada that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

v.  the United States or any state of that country, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”, or”;

vi.  a municipality in the United States or a municipal or public body performing a function of government in the United States that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

(c)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the 10 preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the 10 preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(d)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total musical instrument gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the subject of which is a musical instrument, in respect of which the following conditions are met:

(a)  the gift is made to any of the following entities that is situated in Québec:

i.  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of paragraph b of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total patronage gifts” of an individual, other than a trust, for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a patronage gift (other than a gift the eligible amount of which was taken into account in computing the amount deducted by an individual for a taxation year under section 752.0.10.6 or 752.0.10.6.1), in respect of which the following conditions are met:

(a)  the gift is made

i.  by the individual in the particular year or in any of the five preceding taxation years,

ii.  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

iii.  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year; and

(b)  the conditions of section 752.0.10.2.2 are met in respect of the eligible amount of the gift.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of the definition of “eligible agricultural product” in the first paragraph, a processed product may be considered to be an eligible agricultural product only if the product was processed no more than to the extent necessary so that it is permitted to be legally sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Act (R.S.C. 1985, c. C-21).

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114; 2015, c. 21, s. 277; 2015, c. 24, s. 101; 2015, c. 36, s. 45; 2017, c. 1, s. 189; 2017, c. 29, s. 132; 2019, c. 14, s. 222; 2020, c. 7, s. 40.

2019-06-19

752.0.10.1. In this chapter,

“eligible agricultural product” means a product from a recognized farming business that is included in categories of meat or meat by-products, eggs, dairy products, fish, fruits, vegetables, grains, legumes, herbs, honey, maple syrup, mushrooms, nuts or anything else that is grown, raised or harvested and may legally be sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption;

“eligible cultural donee” means

(a)  a registered charity operating in Québec in the field of arts or culture;

(b)  a registered cultural or communications organization;

(c)  a registered museum;

(d)  a museum established under the National Museums Act (chapter M-44); or

(e)  a museum situated in Québec and established under the Museums Act (S.C. 1990, chapter 3);

“eligible food product” means milk, oil, flour, sugar, frozen vegetables, pasta, prepared meals, baby foods and infant formula;

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  where the individual is the succession of a particular individual that is a graduated rate estate, the particular individual dealt at arm’s length with the donee immediately before the particular individual’s death and the succession of the particular individual that is a graduated rate estate deals at arm’s length with the donee (determined without reference to paragraph b of section 18), or, in any other case, the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“major cultural gift” of an individual, other than a trust, for a particular taxation year means the eligible amount of a gift of money, up to $25,000, made by the individual after 3 July 2013 or by the individual’s succession after 31 December 2015, provided the gift is made before 1 January 2023 to an eligible cultural donee and the following conditions are met in respect of the gift:

(a)  the eligible amount of the gift is at least $5,000; and

(b)  the conditions set out in section 752.0.10.2.1 are met in respect of the eligible amount of the gift; and

(c)  the gift is made

i.  by the individual in the particular year or in any of the four preceding taxation years,

ii.  by the individual in the year of the individual’s death if the particular year is the taxation year that precedes the year of the death, or

iii.  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“patronage gift” of an individual, other than a trust, means a gift of money made in the same taxation year by the individual after 3 July 2013, or by the individual’s succession after 31 December 2015, to an eligible cultural donee if the eligible amount of the gift is

(a)  at least $25,000, where the gift is made in satisfaction of a registered pledge; or

(b)  at least $250,000, in any other case;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a personal servitude which has a term of not less than 100 years or a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs i to ii.1 of paragraph b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a personal servitude which has a term of not less than 100 years or a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs iii to vi of paragraph b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“recognized farm producer” means an individual who carries on a recognized farming business or an individual who is a member of a partnership that carries on such a business;

“recognized farming business” means an agricultural operation registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation in accordance with a regulation under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

“registered pledge” means a pledge recorded by the Minister of Culture and Communications in the register created by that Minister under section 752.0.10.15.4;

“total charitable gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total cultural gifts, total gifts of qualified property or total musical instrument gifts of an individual for a taxation year or a gift the eligible amount of which is taken into account in computing the amount an individual deducts under section 752.0.10.6.2, for a taxation year), in respect of which the following conditions are met:

(a)  the gift is made to a qualified donee;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total cultural gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total musical instrument gifts of an individual for a taxation year), in respect of which the following conditions are met:

(a)  the gift is made to

i.  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the subject of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act, a certified archival centre or a recognized museum, if the gift has as its subject a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total gifts of qualified property” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total cultural gifts of an individual for a taxation year), in respect of which the following conditions are met:

(a)  the fair market value of the gift is certified by the Minister of Sustainable Development, Environment and Parks;

(b)  the gift is made to any of the following entities that is, except in the case provided for in subparagraph v, a qualified donee:

i.  a registered charity (other than a private foundation) whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage and that is, in the opinion of that Minister, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

ii.  the State or Her Majesty in right of Canada, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

ii.1.  a municipality in Québec or a municipal or public body performing a function of government in Québec that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

iii.  a registered charity (other than a private foundation) one of whose main missions, at the time of the gift, consists, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

iv.  the State or Her Majesty in right of Canada or a province, other than Québec, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

iv.1.  a municipality in Canada or a municipal or public body performing a function of government in Canada that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

v.  the United States or any state of that country, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”, or”;

vi.  a municipality in the United States or a municipal or public body performing a function of government in the United States that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

(c)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the 10 preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the 10 preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(d)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total musical instrument gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the subject of which is a musical instrument, in respect of which the following conditions are met:

(a)  the gift is made to any of the following entities that is situated in Québec:

i.  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of paragraph b of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total patronage gifts” of an individual, other than a trust, for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a patronage gift (other than a gift the eligible amount of which was taken into account in computing the amount deducted by an individual for a taxation year under section 752.0.10.6 or 752.0.10.6.1), in respect of which the following conditions are met:

(a)  the gift is made

i.  by the individual in the particular year or in any of the five preceding taxation years,

ii.  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

iii.  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year; and

(b)  the conditions of section 752.0.10.2.2 are met in respect of the eligible amount of the gift.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of the definition of “eligible agricultural product” in the first paragraph, a processed product may be considered to be an eligible agricultural product only if the product was processed no more than to the extent necessary so that it is permitted to be legally sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Act (R.S.C. 1985, c. C-21).

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114; 2015, c. 21, s. 277; 2015, c. 24, s. 101; 2015, c. 36, s. 45; 2017, c. 1, s. 189; 2017, c. 29, s. 132; 2019, c. 14, s. 222.

2017-12-07

752.0.10.1. In this chapter,

“eligible agricultural product” means a product from a recognized farming business that is included in categories of meat or meat by-products, eggs, dairy products, fish, fruits, vegetables, grains, legumes, herbs, honey, maple syrup, mushrooms, nuts or anything else that is grown, raised or harvested and may legally be sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption;

“eligible cultural donee” means

(a)  a registered charity operating in Québec in the field of arts or culture;

(b)  a registered cultural or communications organization;

(c)  a registered museum;

(d)  a museum established under the National Museums Act (chapter M-44); or

(e)  a museum situated in Québec and established under the Museums Act (S.C. 1990, chapter 3);

“eligible food product” means milk, oil, flour, sugar, frozen vegetables, pasta, prepared meals, baby foods and infant formula;

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  where the individual is the succession of a particular individual that is a graduated rate estate, the particular individual dealt at arm’s length with the donee immediately before the particular individual’s death and the succession of the particular individual that is a graduated rate estate deals at arm’s length with the donee (determined without reference to paragraph b of section 18), or, in any other case, the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“major cultural gift” of an individual, other than a trust, for a particular taxation year means the eligible amount of a gift of money, up to $25,000, made by the individual after 3 July 2013 or by the individual’s succession after 31 December 2015, provided the gift is made before 1 January 2018 to an eligible cultural donee and the following conditions are met in respect of the gift:

(a)  the eligible amount of the gift is at least $5,000; and

(b)  the conditions set out in section 752.0.10.2.1 are met in respect of the eligible amount of the gift; and

(c)  the gift is made

i.  by the individual in the particular year or in any of the four preceding taxation years,

ii.  by the individual in the year of the individual’s death if the particular year is the taxation year that precedes the year of the death, or

iii.  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“patronage gift” of an individual, other than a trust, means a gift of money made in the same taxation year by the individual after 3 July 2013, or by the individual’s succession after 31 December 2015, to an eligible cultural donee if the eligible amount of the gift is

(a)  at least $25,000, where the gift is made in satisfaction of a registered pledge; or

(b)  at least $250,000, in any other case;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in subparagraph i or ii of paragraph b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs iii to v of paragraph b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“recognized farm producer” means an individual who carries on a recognized farming business or an individual who is a member of a partnership that carries on such a business;

“recognized farming business” means an agricultural operation registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation in accordance with a regulation under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

“registered pledge” means a pledge recorded by the Minister of Culture and Communications in the register created by that Minister under section 752.0.10.15.4;

“total charitable gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total cultural gifts, total gifts of qualified property or total musical instrument gifts of an individual for a taxation year or a gift the eligible amount of which is taken into account in computing the amount an individual deducts under section 752.0.10.6.2, for a taxation year), in respect of which the following conditions are met:

(a)  the gift is made to a qualified donee;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total cultural gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total musical instrument gifts of an individual for a taxation year), in respect of which the following conditions are met:

(a)  the gift is made to

i.  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the subject of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act, a certified archival centre or a recognized museum, if the gift has as its subject a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total gifts of qualified property” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift all or part of the eligible amount of which is included in the total cultural gifts of an individual for a taxation year), in respect of which the following conditions are met:

(a)  the fair market value of the gift is certified by the Minister of Sustainable Development, Environment and Parks;

(b)  the gift is made to any of the following entities that is, except in the case provided for in subparagraph v, a qualified donee:

i.  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

ii.  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the subject of the gift is property referred to in paragraph a or b of the definition of “qualified property”,

iii.  a registered charity one of whose main missions, at the time of the gift, consists, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”,

iv.  the State, Her Majesty in right of Canada or a province, other than Québec, a municipality in Canada or a municipal or public body performing a function of government in Canada, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”, or

v.  the United States, any state of that country, a municipality in the United States or a municipal or public body performing a function of government in the United States, if the subject of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

(c)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the 10 preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the 10 preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(d)  the conditions of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total musical instrument gifts” of an individual for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the subject of which is a musical instrument, in respect of which the following conditions are met:

(a)  the gift is made to any of the following entities that is situated in Québec:

i.  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

(b)  the gift is made,

i.  where the individual is not a trust,

(1)  by the individual in the particular year or in any of the five preceding taxation years,

(2)  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

(3)  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year, or

ii.  where the individual is a trust,

(1)  by the trust in the particular year or in any of the five preceding taxation years,

(2)  by the trust if the trust is an individual’s succession, if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is a taxation year in which the succession is the succession of the individual that is a graduated rate estate and that precedes the taxation year in which the gift is made, or

(3)  by the trust if the end of the particular year is determined under subparagraph a of the first paragraph of section 663.0.1 because of an individual’s death, if the gift is made after the particular year and on or before the trust’s filing-due date for the particular year and if the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; and

(c)  the conditions of paragraph b of section 752.0.10.2 are met in respect of the eligible amount of the gift;

“total patronage gifts” of an individual, other than a trust, for a particular taxation year means the aggregate of all amounts each of which is the eligible amount of a patronage gift (other than a gift the eligible amount of which was taken into account in computing the amount deducted by an individual for a taxation year under section 752.0.10.6 or 752.0.10.6.1), in respect of which the following conditions are met:

(a)  the gift is made

i.  by the individual in the particular year or in any of the five preceding taxation years,

ii.  by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or

iii.  by the individual’s succession if section 752.0.10.10.0.1 applies in respect of the gift and if the particular year is the taxation year in which the individual dies or the preceding taxation year; and

(b)  the conditions of section 752.0.10.2.2 are met in respect of the eligible amount of the gift.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of the definition of “eligible agricultural product” in the first paragraph, a processed product may be considered to be an eligible agricultural product only if the product was processed no more than to the extent necessary so that it is permitted to be legally sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (R.S.C. 1985, c. C-21).

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114; 2015, c. 21, s. 277; 2015, c. 24, s. 101; 2015, c. 36, s. 45; 2017, c. 1, s. 189; 2017, c. 29, s. 132.

2017-02-08

752.0.10.1. In this chapter,

“eligible agricultural product” means a product from a recognized farming business that is included in categories of meat or meat by-products, eggs, dairy products, fish, fruits, vegetables, grains, legumes, herbs, honey, maple syrup, mushrooms, nuts or anything else that is grown, raised or harvested and may legally be sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption;

“eligible cultural donee” means

(a)  a registered charity operating in Québec in the field of arts or culture;

(b)  a registered cultural or communications organization;

(c)  a registered museum;

(d)  a museum established under the National Museums Act (chapter M-44); or

(e)  a museum situated in Québec and established under the Museums Act (S.C. 1990, chapter 3);

“eligible food product” means milk, oil, flour, sugar, frozen vegetables, pasta, prepared meals, baby foods and infant formula;

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“major cultural gift” of an individual, other than a trust, for a taxation year means the eligible amount of a gift of money, up to $25,000, made by the individual after 3 July 2013 but before 1 January 2018 in the year or in any of the four preceding taxation years, to an eligible cultural donee if

(a)  the eligible amount of the gift is at least $5,000; and

(b)  the conditions set out in section 752.0.10.2.1 are met in respect of that amount;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“patronage gift” of an individual, other than a trust, means a gift of money made by the individual in the same taxation year and after 3 July 2013, to an eligible cultural donee if the eligible amount of the gift is

(a)  at least $25,000, where the gift is made in satisfaction of a registered pledge; or

(b)  at least $250,000, in any other case;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“recognized farm producer” means an individual who carries on a recognized farming business or an individual who is a member of a partnership that carries on such a business;

“recognized farming business” means an agricultural operation registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation in accordance with a regulation under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

“registered pledge” means a pledge recorded by the Minister of Culture and Communications in the register created by that Minister under section 752.0.10.15.4;

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift described in any of the definitions of “total cultural gifts” of the individual for the year, “total gifts of qualified property” of the individual for the year and “total musical instrument gifts” of the individual for the year, or a gift the eligible amount of which is taken into account in computing the amount deducted by the individual under section 752.0.10.6.2 for the year or for a preceding taxation year) made by the individual in the year or in any of the five preceding taxation years to a qualified donee, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act, a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks (other than a gift referred to in the definition of “total cultural gifts” of the individual for the year) made by the individual in the year or in any of the ten preceding taxation years to any of the following entities that is, except in the case provided for in paragraph e, a qualified donee, if the conditions set out in section 752.0.10.2 are met in respect of that amount:

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(b)  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, a municipality in Canada or a municipal or public body performing a function of government in Canada, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”; or

(e)  the United States, any state of that country, a municipality in the United States or a municipal or public body performing a function of government in the United States, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total patronage gifts” of an individual, other than a trust, for a taxation year means the aggregate of all amounts each of which is the eligible amount of a patronage gift (other than a gift the eligible amount of which was taken into account in computing the amount deducted by the individual for the year or for a preceding taxation year under section 752.0.10.6 or 752.0.10.6.1) made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2.2 are met in respect of that amount;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of the definition of “eligible agricultural product” in the first paragraph, a processed product may be considered to be an eligible agricultural product only if the product was processed no more than to the extent necessary so that it is permitted to be legally sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (R.S.C. 1985, c. C-21).

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114; 2015, c. 21, s. 277; 2015, c. 24, s. 101; 2015, c. 36, s. 45; 2017, c. 1, s. 189.

2015-12-04

752.0.10.1. In this chapter,

“eligible agricultural product” means a product from a recognized farming business that is included in categories of meat or meat by-products, eggs, dairy products, fish, fruits, vegetables, grains, legumes, herbs, honey, maple syrup, mushrooms, nuts or anything else that is grown, raised or harvested and may legally be sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption;

“eligible cultural donee” means

(a)  a registered charity operating in Québec in the field of arts or culture;

(b)  a registered cultural or communications organization;

(c)  a registered museum;

(d)  a museum established under the National Museums Act (chapter M-44); or

(e)  a museum situated in Québec and established under the Museums Act (S.C. 1990, chapter 3);

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“major cultural gift” of an individual, other than a trust, for a taxation year means the eligible amount of a gift of money, up to $25,000, made by the individual after 3 July 2013 but before 1 January 2018 in the year or in any of the four preceding taxation years, to an eligible cultural donee if

(a)  the eligible amount of the gift is at least $5,000; and

(b)  the conditions set out in section 752.0.10.2.1 are met in respect of that amount;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“patronage gift” of an individual, other than a trust, means a gift of money made by the individual in the same taxation year and after 3 July 2013, to an eligible cultural donee if the eligible amount of the gift is

(a)  at least $25,000, where the gift is made in satisfaction of a registered pledge; or

(b)  at least $250,000, in any other case;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E);

“qualified total major cultural gift” of an individual, other than a trust, for a taxation year means

(a)  where the individual dies in the year or in the following taxation year, the lesser of the major cultural gift of the individual for the year and the individual’s income for the year; and

(b)  in any other case, the lesser of the major cultural gift of the individual for the year and 75% of the individual’s income for the year;

“qualified total patronage gifts” of an individual, other than a trust, for a taxation year means

(a)  where the individual dies in the year or in the following taxation year, the lesser of the total patronage gifts of the individual for the year and the amount by which the individual’s income for the year exceeds the qualified total charitable gifts of the individual for the year; and

(b)  in any other case, the lesser of the total patronage gifts of the individual for the year and the amount by which 75% of the individual’s income for the year exceeds the qualified total charitable gifts of the individual for the year;

“recognized farm producer” means an individual who carries on a recognized farming business or an individual who is a member of a partnership that carries on such a business;

“recognized farming business” means an agricultural operation registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation in accordance with a regulation under section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);

“registered pledge” means a pledge recorded by the Minister of Culture and Communications in the register created by that Minister under section 752.0.10.15.4;

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift described in any of the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year, “total gifts of qualified property” of the individual for the year and “total musical instrument gifts” of the individual for the year, or a gift the eligible amount of which is taken into account in computing the amount deducted by the individual under section 752.0.10.6.2 for the year or for a preceding taxation year) made by the individual in the year or in any of the five preceding taxation years to a qualified donee, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definition of “total cultural gifts” of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act, a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks, other than a gift described in the definitions of “total Crown gifts” of the individual for the year and “total cultural gifts” of the individual for the year, made by the individual in the year or in any of the 10 preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(b)  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or a municipal or public body performing a function of government, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total patronage gifts” of an individual, other than a trust, for a taxation year means the aggregate of all amounts each of which is the eligible amount of a patronage gift (other than a gift the eligible amount of which was taken into account in computing the amount deducted by the individual for the year or for a preceding taxation year under section 752.0.10.6 or 752.0.10.6.1) made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2.2 are met in respect of that amount;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of the definition of “eligible agricultural product” in the first paragraph, a processed product may be considered to be an eligible agricultural product only if the product was processed no more than to the extent necessary so that it is permitted to be legally sold, distributed or offered for sale at a place other than the place where it is produced as food or drink intended for human consumption.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (R.S.C. 1985, c. C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of “qualified total charitable gifts” in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is equal to that proportion of the individual’s taxable capital gain for the year in respect of a gift made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of the amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, each of which is equal to the lesser of

(1)  that proportion of the amount by which the proceeds of disposition of the property exceed any outlays made or expenses incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and

(2)  that proportion of the capital cost to the individual of the property that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114; 2015, c. 21, s. 277; 2015, c. 24, s. 101; 2015, c. 36, s. 45.

2015-10-26

752.0.10.1. In this chapter,

“eligible cultural donee” means

(a)  a registered charity operating in Québec in the field of arts or culture;

(b)  a registered cultural or communications organization;

(c)  a registered museum;

(d)  a museum established under the National Museums Act (chapter M-44); or

(e)  a museum situated in Québec and established under the Museums Act (S.C. 1990, chapter 3);

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“major cultural gift” of an individual, other than a trust, for a taxation year means the eligible amount of a gift of money, up to $25,000, made by the individual after 3 July 2013 but before 1 January 2018 in the year or in any of the four preceding taxation years, to an eligible cultural donee if

(a)  the eligible amount of the gift is at least $5,000; and

(b)  the conditions set out in section 752.0.10.2.1 are met in respect of that amount;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“patronage gift” of an individual, other than a trust, means a gift of money made by the individual in the same taxation year and after 3 July 2013, to an eligible cultural donee if the eligible amount of the gift is

(a)  at least $25,000, where the gift is made in satisfaction of a registered pledge; or

(b)  at least $250,000, in any other case;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E);

“qualified total major cultural gift” of an individual, other than a trust, for a taxation year means

(a)  where the individual dies in the year or in the following taxation year, the lesser of the major cultural gift of the individual for the year and the individual’s income for the year; and

(b)  in any other case, the lesser of the major cultural gift of the individual for the year and 75% of the individual’s income for the year;

“qualified total patronage gifts” of an individual, other than a trust, for a taxation year means

(a)  where the individual dies in the year or in the following taxation year, the lesser of the total patronage gifts of the individual for the year and the amount by which the individual’s income for the year exceeds the qualified total charitable gifts of the individual for the year; and

(b)  in any other case, the lesser of the total patronage gifts of the individual for the year and the amount by which 75% of the individual’s income for the year exceeds the qualified total charitable gifts of the individual for the year;

“registered pledge” means a pledge recorded by the Minister of Culture and Communications in the register created by that Minister under section 752.0.10.15.4;

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift described in any of the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year, “total gifts of qualified property” of the individual for the year and “total musical instrument gifts” of the individual for the year, or a gift the eligible amount of which is taken into account in computing the amount deducted by the individual under section 752.0.10.6.2 for the year or for a preceding taxation year) made by the individual in the year or in any of the five preceding taxation years to a qualified donee, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definition of “total cultural gifts” of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act, a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks, other than a gift described in the definitions of “total Crown gifts” of the individual for the year and “total cultural gifts” of the individual for the year, made by the individual in the year or in any of the 10 preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(b)  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or a municipal or public body performing a function of government, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total patronage gifts” of an individual, other than a trust, for a taxation year means the aggregate of all amounts each of which is the eligible amount of a patronage gift (other than a gift the eligible amount of which was taken into account in computing the amount deducted by the individual for the year or for a preceding taxation year under section 752.0.10.6 or 752.0.10.6.1) made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2.2 are met in respect of that amount;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (R.S.C. 1985, c. C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of “qualified total charitable gifts” in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is equal to that proportion of the individual’s taxable capital gain for the year in respect of a gift made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of the amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, each of which is equal to the lesser of

(1)  that proportion of the amount by which the proceeds of disposition of the property exceed any outlays made or expenses incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and

(2)  that proportion of the capital cost to the individual of the property that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114; 2015, c. 21, s. 277; 2015, c. 24, s. 101.

2015-10-21

752.0.10.1. In this chapter,

“eligible cultural donee” means

(a)  a registered charity operating in Québec in the field of arts or culture;

(b)  a registered cultural or communications organization;

(c)  a registered museum;

(d)  a museum established under the National Museums Act (chapter M-44); or

(e)  a museum situated in Québec and established under the Museums Act (S.C. 1990, chapter 3);

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“major cultural gift” of an individual, other than a trust, for a taxation year means the eligible amount of a gift of money, up to $25,000, made by the individual after 3 July 2013 but before 1 January 2018 in the year or in any of the four preceding taxation years, to an eligible cultural donee if

(a)  the eligible amount of the gift is at least $5,000; and

(b)  the conditions set out in section 752.0.10.2.1 are met in respect of that amount;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“patronage gift” of an individual, other than a trust, means a gift of money made by the individual in the same taxation year and after 3 July 2013, to an eligible cultural donee if the eligible amount of the gift is

(a)  at least $25,000, where the gift is made in satisfaction of a registered pledge; or

(b)  at least $250,000, in any other case;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E);

“qualified total major cultural gift” of an individual, other than a trust, for a taxation year means

(a)  where the individual dies in the year or in the following taxation year, the lesser of the major cultural gift of the individual for the year and the individual’s income for the year; and

(b)  in any other case, the lesser of the major cultural gift of the individual for the year and 75% of the individual’s income for the year;

“qualified total patronage gifts” of an individual, other than a trust, for a taxation year means

(a)  where the individual dies in the year or in the following taxation year, the lesser of the total patronage gifts of the individual for the year and the amount by which the individual’s income for the year exceeds the qualified total charitable gifts of the individual for the year; and

(b)  in any other case, the lesser of the total patronage gifts of the individual for the year and the amount by which 75% of the individual’s income for the year exceeds the qualified total charitable gifts of the individual for the year;

“registered pledge” means a pledge recorded by the Minister of Culture and Communications in the register created by that Minister under section 752.0.10.15.4;

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift described in any of the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year, “total gifts of qualified property” of the individual for the year and “total musical instrument gifts” of the individual for the year, or a gift the eligible amount of which is taken into account in computing the amount deducted by the individual under section 752.0.10.6.2 for the year or for a preceding taxation year) made by the individual in the year or in any of the five preceding taxation years to a qualified donee, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definition of “total cultural gifts” of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act, a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks, other than a gift described in the definitions of “total Crown gifts” of the individual for the year and “total cultural gifts” of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(b)  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or a municipal or public body performing a function of government, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total patronage gifts” of an individual, other than a trust, for a taxation year means the aggregate of all amounts each of which is the eligible amount of a patronage gift (other than a gift the eligible amount of which was taken into account in computing the amount deducted by the individual for the year or for a preceding taxation year under section 752.0.10.6 or 752.0.10.6.1) made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2.2 are met in respect of that amount;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (R.S.C. 1985, c. C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of “qualified total charitable gifts” in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is equal to that proportion of the individual’s taxable capital gain for the year in respect of a gift made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of the amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, each of which is equal to the lesser of

(1)  that proportion of the amount by which the proceeds of disposition of the property exceed any outlays made or expenses incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and

(2)  that proportion of the capital cost to the individual of the property that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114; 2015, c. 21, s. 277.

2012-05-09

752.0.10.1. In this chapter,

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the third paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E);

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift (other than a gift described in any of the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year, “total gifts of qualified property” of the individual for the year and “total musical instrument gifts” of the individual for the year) made by the individual in the year or in any of the five preceding taxation years to a qualified donee, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definition of “total cultural gifts” of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks, other than a gift described in the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year and “total musical instrument gifts” of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(b)  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property”;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or a municipal or public body performing a function of government, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property”;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (R.S.C. 1985, c. C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of “qualified total charitable gifts” in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is equal to that proportion of the individual’s taxable capital gain for the year in respect of a gift made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of the amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, each of which is equal to the lesser of

(1)  that proportion of the amount by which the proceeds of disposition of the property exceed any outlays made or expenses incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and

(2)  that proportion of the capital cost to the individual of the property that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59; 2012, c. 8, s. 114.

2010-04-20

752.0.10.1. In this chapter,

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the second paragraph to repay an amount deposited with the institution or an obligation listed on a designated stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a designated stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a designated stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E);

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year, “total gifts of qualified property” of the individual for the year and “total musical instrument gifts” of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity,

(b)  a registered Canadian amateur athletic association,

(b.1)  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

(c)  a recognized arts organization if the gift is made before 30 June 2006,

(c.1)  a recognized political education organization if the gift is made after 18 December 2002,

(c.2)  a registered museum if the gift is made after 23 March 2006,

(c.3)  a registered cultural or communications organization if the gift is made after 29 June 2006,

(d)  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

(e)  a Canadian municipality,

(e.0.1)  a municipal or public body performing a function of government in Canada,

(e.1)  the Organisation internationale de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

(f)  the United Nations or its agencies,

(g)  a prescribed foreign university the student body of which ordinarily includes students from Canada,

(h)  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift during the individual’s taxation year or during the twelve months preceding that year, or

(i)  the State or to Her Majesty in right of Canada or a province, other than Québec;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definition of “total cultural gifts” of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks, other than a gift described in the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year and “total musical instrument gifts” of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property” ;

(b)  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property” ;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property” ; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or a municipal or public body performing a function of government, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property” ;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (R.S.C. 1985, c. C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of “qualified total charitable gifts” in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is equal to that proportion of the individual’s taxable capital gain for the year in respect of a gift made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of the amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, each of which is equal to the lesser of

(1)  that proportion of the amount by which the proceeds of disposition of the property exceed any outlays made or expenses incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and

(2)  that proportion of the capital cost to the individual of the property that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137; 2010, c. 5, s. 59.

2009-06-04

752.0.10.1. In this chapter,

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the second paragraph to repay an amount deposited with the institution or an obligation listed on a Canadian stock exchange or a foreign stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a Canadian stock exchange or a foreign stock exchange, of the capital stock of a corporation with which the individual or the succession or, if the individual is a trust, a person affiliated with the trust, does not deal at arm’s length immediately after that time;

(b.1)  a beneficial interest of the individual or the succession in a trust that

i.  immediately after that time is affiliated with the individual or the succession, or

ii.  holds, immediately after that time, a non-qualifying security of the individual or succession, or held, at or before that time, a share described in paragraph b that is, after that time, held by the donee; or

(c)  any other security, other than a security listed on a Canadian stock exchange or a foreign stock exchange, issued or contracted by the individual or the succession or by any person or partnership with which the individual or the succession does not deal at arm’s length immediately after that time or, if the person is a trust, with which the individual or the succession is affiliated immediately after that time;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E);

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year, “total gifts of qualified property” of the individual for the year and “total musical instrument gifts” of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity,

(b)  a registered Canadian amateur athletic association,

(b.1)  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

(c)  a recognized arts organization if the gift is made before 30 June 2006,

(c.1)  a recognized political education organization if the gift is made after 18 December 2002,

(c.2)  a registered museum if the gift is made after 23 March 2006,

(c.3)  a registered cultural or communications organization if the gift is made after 29 June 2006,

(d)  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

(e)  a Canadian municipality,

(e.0.1)  a municipal or public body performing a function of government in Canada,

(e.1)  the Organisation internationale de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

(f)  the United Nations or its agencies,

(g)  a prescribed foreign university the student body of which ordinarily includes students from Canada,

(h)  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift during the individual’s taxation year or during the twelve months preceding that year, or

(i)  the State or to Her Majesty in right of Canada or a province, other than Québec;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definition of “total cultural gifts” of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks, other than a gift described in the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year and “total musical instrument gifts” of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property” ;

(b)  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property” ;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property” ; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or a municipal or public body performing a function of government, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property” ;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (R.S.C. 1985, c. C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of “qualified total charitable gifts” in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is equal to that proportion of the individual’s taxable capital gain for the year in respect of a gift made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of the amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, each of which is equal to the lesser of

(1)  that proportion of the amount by which the proceeds of disposition of the property exceed any outlays made or expenses incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and

(2)  that proportion of the capital cost to the individual of the property that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279; 2009, c. 15, s. 137.

2009-05-15

752.0.10.1. In this chapter,

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the second paragraph to repay an amount deposited with the institution or an obligation listed on a Canadian stock exchange or a foreign stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a Canadian stock exchange or a foreign stock exchange, of the capital stock of a corporation with which the individual or the succession does not deal at arm’s length immediately after that time; or

(c)  any other security, other than a security listed on a Canadian stock exchange or a foreign stock exchange, issued or contracted by the individual or the succession or by any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D − E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D − E);

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year, “total gifts of qualified property” of the individual for the year and “total musical instrument gifts” of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity,

(b)  a registered Canadian amateur athletic association,

(b.1)  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

(c)  a recognized arts organization if the gift is made before 30 June 2006,

(c.1)  a recognized political education organization if the gift is made after 18 December 2002,

(c.2)  a registered museum if the gift is made after 23 March 2006,

(c.3)  a registered cultural or communications organization if the gift is made after 29 June 2006,

(d)  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

(e)  a Canadian municipality,

(e.0.1)  a municipal or public body performing a function of government in Canada,

(e.1)  the Agence de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

(f)  the United Nations or its agencies,

(g)  a prescribed foreign university the student body of which ordinarily includes students from Canada,

(h)  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift during the individual’s taxation year or during the twelve months preceding that year, or

(i)  the State or to Her Majesty in right of Canada or a province, other than Québec;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift described in the definition of “total cultural gifts” of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks, other than a gift described in the definitions of “total Crown gifts” of the individual for the year, “total cultural gifts” of the individual for the year and “total musical instrument gifts” of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property” ;

(b)  the State, Her Majesty in right of Canada, a municipality in Québec or a municipal or public body performing a function of government in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property” ;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property” ; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or a municipal or public body performing a function of government, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property” ;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (Revised Statutes of Canada, 1985, chapter C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of “qualified total charitable gifts” in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is equal to that proportion of the individual’s taxable capital gain for the year in respect of a gift made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of the amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and in respect of which gift an eligible amount is included in the individual’s total charitable gifts for the year, each of which is equal to the lesser of

(1)  that proportion of the amount by which the proceeds of disposition of the property exceed any outlays made or expenses incurred by the individual for the purpose of making the disposition, that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift, and

(2)  that proportion of the capital cost to the individual of the property that the eligible amount of the gift is of the individual’s proceeds of disposition in respect of the gift; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65; 2009, c. 5, s. 279.

2006-12-06

752.0.10.1. In this chapter,

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arm’s length with each director, trustee, officer and like official of the donee;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the second paragraph to repay an amount deposited with the institution or an obligation listed on a Canadian stock exchange or a foreign stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a Canadian stock exchange or a foreign stock exchange, of the capital stock of a corporation with which the individual or the succession does not deal at arm’s length immediately after that time; or

(c)  any other security, other than a security listed on a Canadian stock exchange or a foreign stock exchange, issued or contracted by the individual or the succession or by any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of “total gifts of qualified property” and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D − E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D − E);

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the total Crown gifts, total cultural gifts, total gifts of qualified property or total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity,

(b)  a registered Canadian amateur athletic association,

(b.1)  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

(c)  a recognized arts organization if the gift is made before 30 June 2006,

(c.1)  a recognized political education organization if the gift is made after 18 December 2002,

(c.2)  a registered museum if the gift is made after 23 March 2006,

(c.3)  a registered cultural or communications organization if the gift is made after 29 June 2006,

(d)  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

(e)  a Canadian municipality,

(e.1)  the Agence de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

(f)  the United Nations or its agencies,

(g)  a prescribed foreign university the student body of which ordinarily includes students from Canada,

(h)  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift during the individual’s taxation year or during the twelve months preceding that year, or

(i)  the State or to Her Majesty in right of Canada or a province, other than Québec;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the total cultural gifts of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the gift has as its object a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value, as certified by the Minister of Sustainable Development, Environment and Parks, of a gift, other than a gift the fair market value of which is included in the total Crown gifts, the total cultural gifts or the total musical instrument gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property” ;

(b)  the State, Her Majesty in right of Canada or a municipality in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of “qualified property” ;

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property” ; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or any other public body exercising government functions, if the object of the gift is property referred to in paragraph c or d of the definition of “qualified property” ;

“total musical instrument gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value of a gift the object of which is a musical instrument, made by the individual in the year or in any of the five preceding taxation years to any of the following entities, if it is situated in Québec and if the conditions set out in paragraph b of section 752.0.10.2 are met in respect of that amount:

(a)  an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies;

(b)  a college governed by the General and Vocational Colleges Act (chapter C-29);

(c)  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1);

(d)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1); and

(e)  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec;

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of “qualified property” in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of paragraph a of the definition of “non-qualifying security” in the first paragraph, “financial institution” means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (Revised Statutes of Canada, 1985, chapter C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of “qualified total charitable gifts” in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year from a disposition that is the making of a gift by the individual in the year and included in the total charitable gifts of the individual for the year;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of all amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and included in the total charitable gifts of the individual for the year, each of which is equal to the lesser of the proceeds of disposition of the property minus any outlays made or expenses incurred by the individual for the purpose of making the disposition, and the capital cost to the individual of the property; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94; 2006, c. 3, s. 35; 2006, c. 36, s. 65.

2006-03-01

752.0.10.1. In this chapter,

“excepted gift” of an individual means the gift of a share made by the individual if

(a)  the donee is not a private foundation;

(b)  the individual deals at arm’s length with the donee; and

(c)  where the donee is a charitable organization or a public foundation, the individual deals at arms’s length with each director, trustee, officer and like official of the donee;

“non-qualifying security” of an individual at any time means

(a)  an obligation, other than an obligation of a financial institution described in the second paragraph to repay an amount deposited with the institution or an obligation listed on a Canadian stock exchange or a foreign stock exchange, of the individual or the individual’s succession or of any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

(b)  a share, other than a share listed on a Canadian stock exchange or a foreign stock exchange, of the capital stock of a corporation with which the individual or the succession does not deal at arm’s length immediately after that time; or

(c)  any other security, other than a security listed on a Canadian stock exchange or a foreign stock exchange, issued or contracted by the individual or the succession or by any person or partnership with whom or with which the individual or the succession does not deal at arm’s length immediately after that time;

“qualified property” means property that is

(a)  land situated in Québec which, in the opinion of the Minister of the Environment, has undeniable ecological value;

(b)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph a or b of the definition of "total gifts of qualified property" and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of the Environment, has undeniable ecological value;

(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of the Environment, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; or

(d)  a real servitude granted for the benefit of land belonging to an entity referred to in paragraph c or d of the definition of "total gifts of qualified property" and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of the Environment, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage;

“qualified total charitable gifts” of an individual for a taxation year means

(a)  where the individual dies in the year or the subsequent taxation year, the lesser of the individual’s income for the year and the total charitable gifts of the individual for the year;

(a.1)  where the individual is, in the year, a member of a religious order and has taken vows of perpetual poverty, except where paragraph a applies to the individual for the year, the lesser of the individual’s income for the year and the aggregate of

i.  the total religious order gifts of the individual for the year, and

ii.  the lesser of the amount by which the total charitable gifts of the individual for the year exceeds the total religious order gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E); and

(b)  in any other case, the least of the individual’s income for the year, the total charitable gifts of the individual for the year and the amount determined by the formula

0.75 × A + 0.25 × (B + C + D - E);

“total charitable gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the total Crown gifts, the total gifts of qualified property or the total cultural gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity,

(b)  a registered Canadian amateur athletic association,

(b.1)  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

(c)  a recognized arts organization,

(c.1)  a recognized political education organization if the gift is made after 18 December 2002,

(d)  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

(e)  a Canadian municipality,

(e.1)  the Agence de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

(f)  the United Nations or its agencies,

(g)  a prescribed foreign university the student body of which ordinarily includes students from Canada,

(h)  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift during the individual’s taxation year or during the twelve months preceding that year, or

(i)  the State or to Her Majesty in right of Canada or a province, other than Québec;

“total Crown gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the total cultural gifts of the individual for the year, made by the individual before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, in the year or in any of the five preceding taxation years to the State or to Her Majesty in right of Canada or a province, other than Québec, if the conditions set out in section 752.0.10.2 are met in respect of that amount;

“total cultural gifts” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value of a gift made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  an institution or public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph; or

(b)  a certified archival centre or an accredited museum, where the gift is made after 30 June 1992 and has as its object a cultural property described in subparagraph c of the third paragraph of section 232, except where it is also described in subparagraph a of that third paragraph;

“total gifts of qualified property” of an individual for a taxation year means the aggregate of all amounts each of which is the fair market value, as certified by the Minister of the Environment, of a gift, other than a gift the fair market value of which is included in the total Crown gifts or the total cultural gifts of the individual for the year, made by the individual in the year or in any of the five preceding taxation years, if the conditions set out in section 752.0.10.2 are met in respect of that amount, to

(a)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment, in the conservation of the ecological heritage, if the object of the gift is property referred to in paragraph a or b of the definition of "qualified property";

(b)  the State, Her Majesty in right of Canada or a municipality in Québec, if the object of the gift is property referred to in paragraph a or b of the definition of "qualified property";

(c)  a registered charity one of whose main missions, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of the Environment, an appropriate donee in the circumstances, if the object of the gift is property referred to in paragraph c or d of the definition of "qualified property"; or

(d)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any state of that country, a municipality or any other public body exercising government functions, if the object of the gift is property referred to in paragraph c or d of the definition of "qualified property";

“total religious order gifts” of an individual who is a member of a religious order and has taken vows of perpetual poverty, for a taxation year, means the aggregate of all amounts each of which is the fair market value of a gift, otherwise included in the total charitable gifts of the individual for the year, that the individual made to a religious order that qualifies as a registered charity.

For the purposes of paragraphs c and d of the definition of "qualified property" in the first paragraph, a region bordering on Québec is a province or a state of the United States sharing a common border with Québec.

For the purposes of paragraph a of the definition of "non-qualifying security" in the first paragraph, "financial institution" means a corporation that is

(a)  a member of the Canadian Payments Association; or

(b)  a savings and credit union that is a member or shareholder of a body corporate, in this Act referred to as a corporation, or organization that is a central for the purposes of the Canadian Payments Association Act (Revised Statutes of Canada, 1985, chapter C-21).

In the formulas provided for in subparagraph ii of paragraph a.1 and paragraph b of the definition of "qualified total charitable gifts" in the first paragraph,

(a)  A is the individual’s income for the year;

(b)  B is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year from a disposition that is the making of a gift by the individual in the year and included in the total charitable gifts of the individual for the year;

(c)  C is the aggregate of all amounts each of which is a taxable capital gain of the individual for the year, because of the application of section 234.0.1, from the disposition of a property in a preceding taxation year;

(d)  D is the aggregate of all amounts each of which is determined in respect of the individual’s depreciable property of a prescribed class and equal to the lesser of

i.  the amount included under section 94 in respect of the class in computing the individual’s income for the year, and

ii.  the aggregate of all amounts determined in respect of a disposition that is the making of a gift of a property of the class made by the individual in the year and included in the total charitable gifts of the individual for the year, each of which is equal to the lesser of the proceeds of disposition of the property minus any outlays made or expenses incurred by the individual for the purpose of making the disposition, and the capital cost to the individual of the property; and

(e)  E is the aggregate of all amounts each of which is the portion of an amount deducted under Title VI.5 of Book IV in computing the individual’s taxable income for the year that may reasonably be considered to relate to a gift referred to in paragraph b or c.

1993, c. 64, s. 67; 1994, c. 22, s. 350; 1995, c. 1, s. 73; 1995, c. 49, s. 173; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 1998, c. 16, s. 251; 1999, c. 36, s. 160(1); O.C. 1312-99; 1999, c. 83, s. 90; 2000, c. 5, s. 162; 2001, c. 7, s. 169; 2003, c. 2, s. 211; 2003, c. 9, s. 77; 2004, c. 21, s. 194; 2005, c. 23, s. 94.