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 985.2.1
Disposition versions

Full text
985.2.1. For the purposes of paragraph b of sections 985.6 and 985.7, subparagraph b of the first paragraph of section 985.8 and section 985.21, the following are deemed to be neither amounts expended in a taxation year on charitable activities nor gifts made to a qualified donee:
(a)  a designated gift; and
(b)  expenditures relating to the administration and management of a charity.
1986, c. 15, s. 156; 1987, c. 67, s. 177; 1995, c. 49, s. 236; 2011, c. 34, s. 47; 2021, c. 18, s. 79; 2024, c. 11, s. 91.
985.2.1. For the purposes of paragraph b of sections 985.6 and 985.7, subparagraph b of the first paragraph of section 985.8 and section 985.21, a designated gift is deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee.
1986, c. 15, s. 156; 1987, c. 67, s. 177; 1995, c. 49, s. 236; 2011, c. 34, s. 47; 2021, c. 18, s. 79.
985.2.1. For the purposes of paragraph b of sections 985.6 to 985.8 and section 985.21, the following are deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee:
(a)  a designated gift; and
(b)  an expenditure on political activities made by a charitable organization or a charitable foundation.
1986, c. 15, s. 156; 1987, c. 67, s. 177; 1995, c. 49, s. 236; 2011, c. 34, s. 47.
985.2.1. For the purposes of paragraph b of sections 985.6 to 985.8 and section 985.21, the following are deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee:
(a)  a specified gift; and
(b)  an expenditure on political activities made by a charitable organization or a charitable foundation.
1986, c. 15, s. 156; 1987, c. 67, s. 177; 1995, c. 49, s. 236.
© Gouvernement du Québec