Ministère de l'Emploi et de la Solidarité sociale
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 752.0.10.6.1
Disposition versions

Full text
752.0.10.6.1. An individual, other than a trust, may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to 25% of a major cultural gift of the individual for the year.
No individual may benefit from the deduction provided for in the first paragraph for more than one major cultural gift.
2015, c. 21, s. 288; 2017, c. 1, s. 193.
752.0.10.6.1. An individual, other than a trust, may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to 25% of the qualified total major cultural gift of the individual for the year.
No individual may benefit from the deduction provided for in the first paragraph for more than one major cultural gift.
2015, c. 21, s. 288.
© Gouvernement du Québec