Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 712.0.2
Disposition versions

Full text
712.0.2. No corporation may deduct, for a taxation year, an amount under paragraph c of section 710 in respect of a gift unless it files with the Minister, along with the fiscal return it is required to file under section 1000 for the year, the following certificates issued by the Minister of Sustainable Development, Environment and Parks:
(a)  the certificate certifying that
i.  in the case of a gift whose object is a property described in paragraph a or b of section 710.0.1, the land referred to in that paragraph a or the land encumbered with a servitude referred to in that paragraph b, as the case may be, has undeniable ecological value and, where such is the case, that the mission in Québec of a charity referred to in subparagraph 1 of subparagraph i of paragraph c of section 710 consists mainly, at the time of the gift, in the conservation of the ecological heritage, and
ii.  in the case of a gift whose object is a property described in paragraph c or d of section 710.0.1, the land referred to in that paragraph c or the land encumbered with a servitude referred to in that paragraph d, as the case may be, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage and, where such is the case, that a charity referred to in subparagraph 1 of subparagraph ii of paragraph c of section 710 is an appropriate donee in the circumstances; and
(b)  the certificate relating to the fair market value of the gift referred to in that paragraph c.
1995, c. 1, s. 52; 1997, c. 3, s. 71; 1999, c. 36, s. 160; 1999, c. 83, s. 68; 2003, c. 2, s. 192; 2003, c. 9, s. 49; 2006, c. 3, s. 35; 2010, c. 25, s. 61.
712.0.2. No corporation may deduct, for a taxation year, an amount under paragraph c of section 710 in respect of a gift unless it files with the Minister, along with the fiscal return it is required to file under section 1000 for the year, the following certificates issued by the Minister of Sustainable Development, Environment and Parks:
(a)  the certificate stating that
i.  in the case of a gift whose object is a property described in paragraph a or b of section 710.0.1, the land referred to in that paragraph a or the land encumbered with a servitude referred to in that paragraph b, as the case may be, has undeniable ecological value and, where such is the case, that the mission in Québec of a charity referred to in subparagraph 1 of subparagraph i of paragraph c of section 710 consists mainly, at the time of the gift, in the conservation of the ecological heritage, and
ii.  in the case of a gift whose object is a property described in paragraph c or d of section 710.0.1, the land referred to in that paragraph c or the land encumbered with a servitude referred to in that paragraph d, as the case may be, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage and, where such is the case, that a charity referred to in subparagraph 1 of subparagraph ii of paragraph c of section 710 is an appropriate donee in the circumstances; and
(b)  the certificate relating to the fair market value of the gift referred to in that paragraph c.
1995, c. 1, s. 52; 1997, c. 3, s. 71; 1999, c. 36, s. 160; 1999, c. 83, s. 68; 2003, c. 2, s. 192; 2003, c. 9, s. 49; 2006, c. 3, s. 35.
712.0.2. No corporation may deduct, for a taxation year, an amount under paragraph c of section 710 in respect of a gift unless it files with the Minister, along with the fiscal return it is required to file under section 1000 for the year, the following certificates issued by the Minister of the Environment:
(a)  the certificate stating that
i.  in the case of a gift whose object is a property described in paragraph a or b of section 710.0.1, the land referred to in that paragraph a or the land encumbered with a servitude referred to in that paragraph b, as the case may be, has undeniable ecological value and, where such is the case, that the mission in Québec of a charity referred to in subparagraph 1 of subparagraph i of paragraph c of section 710 consists mainly, at the time of the gift, in the conservation of the ecological heritage, and
ii.  in the case of a gift whose object is a property described in paragraph c or d of section 710.0.1, the land referred to in that paragraph c or the land encumbered with a servitude referred to in that paragraph d, as the case may be, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage and, where such is the case, that a charity referred to in subparagraph 1 of subparagraph ii of paragraph c of section 710 is an appropriate donee in the circumstances; and
(b)  the certificate relating to the fair market value of the gift referred to in that paragraph c.
1995, c. 1, s. 52; 1997, c. 3, s. 71; 1999, c. 36, s. 160(1); O.C. 1312-99; 1999, c. 83, s. 68; 2003, c. 2, s. 192; 2003, c. 9, s. 49.
© Gouvernement du Québec