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TP1 Schedule V

Updated: 2023-01-23

Tax credit for charitable donations and other gifts (Part A)

You can claim a tax credit for charitable donations, gifts of cultural property, ecological gifts and gifts of musical instruments that you made in the year, as well as for any part of such donations made in the last five years that you have never used to calculate the tax credit. You can carry the unused part of the eligible amount of the donation forward five years from the year of the donation (10 years for ecological gifts made after February 10, 2014).

Donation of food products (line 5)

If, after March 26, 2015, you donated food products that you produced, the eligible amount of the donation can be increased by 50%, provided all of the following conditions were met at the time of the donation:

  • You were a recognized agricultural producer.
  • The donation was made to a registered charity that was a member of the Food Banks of Quebec network (either a Moisson member or, in the case of a donation made after March 17, 2016, an associate member).
  • The donated food products were eligible agricultural products.

If, after March 17, 2016, you donated food products that you processed, the eligible amount of the donation can be increased by 50%, provided all of the following conditions were met at the time of the donation:

  • You operated a food processing business.
  • The donation was made to a registered charity that was a member of the Food Banks of Quebec network (either a Moisson member or an associate member).
  • The donated food products were eligible food products.
Eligible food products
  • milk
  • oil
  • flour
  • sugar
  • deep-frozen vegetables
    • pasta
    • prepared meals
    • baby food
    • infant formula
Recognized agricultural producer

An individual who either:

  • operates an agricultural business registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation du Québec (MAPAQ) as an agricultural operation;
  • or is a member of a partnership that operates such a business, provided he or she is a member of the partnership at the end of its fiscal period.
Eligible agricultural products

Eligible agricultural products are products that are grown, raised or harvested by a registered agricultural operation and can be legally sold, distributed, or offered for sale at a place other than where they were produced as food products or beverages for human consumption. Such products include:

  • meat and meat by-products
  • eggs
  • dairy products
  • fish
  • fruit
  • vegetables
    • grains
    • legumes
    • herbs
    • honey
    • maple syrup
    • mushrooms
    • nuts

NOTE: Processed agricultural products are not eligible unless they can still be legally sold, distributed, or offered for sale at a place other than where they are produced as a food product or beverage for human consumption.

Gift of a public work of art (lines 6 through 10 or 25 through 29)

If you made a charitable donation or a gift of cultural property to certain donees and the donated property was a public work of art, the eligible amount of the gift can be increased by 25% or 50%.

Public work of art

A permanent work of art, often large in size or of an environmental nature, installed in a space accessible to the public for the purposes of commemoration, embellishment or integration into the architecture or environment of public buildings and sites.

25% increase

The eligible amount of the gift can be increased by 25% if you hold a certificate confirming the fair market value of the public work of art (see Certificate confirming the fair market value) and the gift was made to either of the following donees:

  • the Québec government (if the donation was made to an educational institution that is a mandatary of the state, see 50% increase);
  • a Québec municipality or a municipal or public body performing a function of government in Québec (if the gift was made to a school service centre or school board, see 50% increase), provided that, according to the certificate issued by the Minister of Culture and Communications, the work was acquired by the municipality or the body in accordance with its policy for the acquisition and conservation of public works of art.

If, based on the above, the eligible amount of the gift can be increased by 25% and the gift of the public work of art is recognized as a gift of cultural property, enter the eligible amount of the gift on line 27. However, if the gift constitutes a charitable donation, enter the eligible amount of the gift on line 8.

If, based on the preceding, the eligible amount of the gift cannot be increased and the gift of the public work of art is recognized as a gift of cultural property, enter the eligible amount of the gift on line 21 or 29, depending on the donee. However, if the gift constitutes a charitable donation, enter the eligible amount of the gift on line 1, 2, 3 or 10, depending on the donee (see Gift of a work of art whose value cannot be increased as a public work of art).

50% increase

The eligible amount of the gift can be increased by 25% if you hold a certificate confirming the fair market value of the public work of art (see Certificate confirming the fair market value below) and the gift was made to either of the following donees:

  • an educational institution that is a mandatary of the state;
  • a school service centre or school board governed by the Education Act or the Education Act for Cree, Inuit and Naskapi Native Persons;
  • a registered charity whose mission is education and that is one of the following:
    • an educational institution established under Québec law,
    • a general or vocational college,
    • an educational institution at the university level,
    • a private educational institution accredited for the purposes of subsidies under the Act respecting private education.

In order for the 50% increase to apply, the certificate issued by the Ministère de la Culture et des Communications must confirm that the work of art acquired by the donee was acquired for installation in a place accessible to students and that its conservation can be ensured.

If, based on the preceding, the eligible amount of the gift can be increased by 50% and the gift of the public work of art is recognized as a gift of cultural property, enter the eligible amount of the gift on line 25. However, if the gift is a charitable donation, enter the eligible amount of the gift on line 6.

If, based on the preceding, the eligible amount of the gift cannot be increased and the gift of the public work of art is recognized as a gift of cultural property, enter the eligible amount of the gift on line 21. However, if the gift constitutes a charitable donation, enter the eligible amount of the gift on line 1 or 2, depending on the donee (see Gift of a work of art whose value cannot be increased as a public work of art below).

Certificate confirming the fair market value

In order to increase the eligible amount of a gift of a public work of art by 25% or 50%, you must hold a certificate confirming the fair market value of the public work of art you donated. If the gift constitutes a charitable donation, its fair market value must be certified by the Ministère de la Culture et des Communications. If it constitutes a gift of cultural property, its fair market value must be certified by the Canadian Cultural Property Export Review Board or the Conseil du patrimoine culturel du Québec, as applicable (see Table 2).

You must use the fair market value shown on the certificate to determine the eligible amount of the gift.

Gift of a work of art whose value cannot be increased as a public work of art

You can claim a tax credit if you donate a work of art whose value cannot be increased as a public work of art and the donation constitutes a charitable donation (for example, a gift of a work of art to a registered charity), provided the donee disposes of the work of art in the year the gift is made or in any of the subsequent five years. If you receive the receipt for your gift after filing your return, you can ask to have the credit granted for the year of your gift by filing form TP-1.R-V, Request for an Adjustment to an Income Tax Return.

This does not apply to a gift of a work of art:

  • that constitutes a gift of cultural property;
  • made to the government of Canada, Québec or another province;
  • made to a Canadian municipality;
  • made to an organization that acquired the work of art as part of its primary mission; or
  • made to a municipal or public body performing a function of government in Canada.

Work of art donated to a Québec museum

If you donated a work of art to a Québec museum, that is, a museum located in Québec or a recognized museum, the eligible amount of the gift can be increased by 25%.

Enter the eligible amount of the gift on line 10. If the gift can be recognized as a gift of cultural property, enter the eligible amount on line 29 instead.

Gift of a building for cultural purposes (line 12)

If you donated a building situated in Québec that can house artist studios or one or more cultural organizations, the eligible amount of the gift can be increased by 25%, provided both of the following conditions are met:

  • The Ministère de la Culture et des Communications issued you a qualification certificate for the building, along with a certificate confirming its fair market value based not only on the value of the building itself, but also on that of the land on which it is located.
  • The gift was made to one of the following donees:
    • a Québec municipality or a municipal or public body performing a function of government in Québec;
    • a registered charity operating in Québec for the benefit of the community, such as the Société d’habitation et de développement de Montréal, or operating in the arts and culture sector;
    • a registered cultural or communications organization; or
    • a registered museum.

If both conditions are met, enter the eligible amount of the gift on line 12 (to determine the eligible amount, you must use the fair market value shown on the certificate issued by the Ministère de la Culture et des Communications). If not, enter the eligible amount of the gift on line 1, 2 or 3, depending on the donee.

Special Cases

If any of the following situations apply to you, contact Revenu Québec:

  • You donated capital property and, under federal legislation, designated an amount in respect of the property that is deemed to be both the proceeds of disposition and the fair market value of the gift and that is less than the fair market value of the property at the time of the donation.
  • You donated cultural property or a work of art with a recognized reserve of usufruct or use.
  • You donated a non-qualifying security (such as an unlisted share that is not a share in a corporation to which you are related).
  • You donated an option to acquire some of your property.

 

Table 1—Charitable donations and gifts (lines 1 through 14)

Types of donations and gifts Principal donees Comments
  • Registered charities
  • Registered Canadian amateur athletic associations
  • Registered Québec amateur athletic associations
  • The government of Canada, Québec or another province
  • Canadian municipalities
  • Municipal or public bodies performing a function of government in Canada
  • The United Nations and its agencies
  • The Organisation internationale de la Francophonie and its subsidiary bodies
  • Prescribed foreign universities
  • Recognized political education organizations
  • Registered museums
  • Registered cultural or communications organizations
  • Registered journalism organizations

 

Table 2—Gifts of cultural property (lines 21, 25, 27 and 29)

Types of gifts Donees Comments

Gifts of Canadian cultural property for which you hold a Cultural Property Income Tax Certificate (form T871) issued by the Canadian Cultural Property Export Review Board

Institutions and public authorities in Canada designated by the Minister of Canadian Heritage

  • If you donated a public work of art or donated a work of art to a Québec museum, you may be able to increase the eligible amount of your donation (see Gift of a public work of art and Works of art donated to a Québec museum).
  • Enclose the Certificate of Disposition of Cultural Property (form TPF-712.0.1-V) with your return if you donated cultural property for which you must hold such a certificate.

 

Gifts of property for which you hold a Certificate of Disposition of Cultural Property (form TPF-712.0.1-V) issued by the Conseil du patrimoine culturel du Québec

  • Certified archival centres
  • The Montreal Museum of Fine Art
  • The Musée d’art contemporain de Montréal
  • The Musée de la civilisation
  • The Musée national des beaux-arts du Québec
  • Recognized museums
Gifts of Québec cultural property recognized or classified under the Cultural Property Act or the Cultural Heritage Act Institutions and public authorities in Canada designated by the Minister of Canadian Heritage

 

Table 3—Ecological gifts and gifts of musical instruments (lines 22 and 23)

Types of gifts Donees Comments

Ecological gifts

  • Land in Québec with undeniable ecological value or a servitude encumbering such land (either a real servitude or, if the donation was made after March 21, 2017, a personal servitude with a term of at least 100 years)
  • Registered charities (except private foundations) whose primary mission is the conservation of Québec’s ecological heritage
  • The Québec government, the Canadian government, Québec municipalities and municipal or public bodies performing a function of government in Québec
Enclose with your return the Certificate for a Gift of Land or a Servitude with Ecological Value (form TPF-712.0.2-V) issued by the Ministère de l’Environnement et de la Lutte contre les changements climatiques.
  • Land with undeniable ecological value that is situated in a region bordering on Québec and whose preservation and conservation are important for Québec’s ecological heritage or a servitude encumbering such land (either a real servitude or, if the donation was made after March 21, 2017, a personal servitude with a term of at least 100 years).
  • Registered charities (except private foundations) whose primary mission is the conservation of Canada’s ecological heritage
  • The Québec government, the Canadian government or the government of another Canadian province
  • Canadian municipalities or municipal or public bodies performing a function of government in Canada
  • The U.S. government or the government of a U.S. state
  • U.S. municipalities or municipal or public bodies performing a function of government in the U.S.
Contact Revenu Québec to find out what documents are required.
Gifts of musical instruments
  • Public or private educational institutions at the elementary, secondary, college or university level in Québec
  • Institutions providing instruction in music that are part of the network of the Conservatoire de musique et d’art dramatique du Québec
N/A

 

Additional tax credit for a large cultural donation (Part B)

You can only claim the additional tax credit for a large cultural donation for one donation. You can claim it for a large cultural donation made in the year, as well as for any part of such a donation made in the last four years that you have never used to calculate the tax credit. You can carry the unused part of the eligible amount of the donation forward four years from the year of the donation.

A large cultural donation is a monetary donation (see the note below) with an eligible amount of at least $5,000 made in one or more instalments to one of the following donees:

  • a registered charity operating in Québec in the arts and culture sector;
  • a registered cultural or communications organization; or
  • a registered museum, the Musée national des beaux-arts du Québec, the Musée d’art contemporain de Montréal, the Musée de la civilisation or a museum located in Québec and established under the Museums Act.

If you made such a donation, you can claim both the tax credit for charitable donations and other gifts and the additional tax credit for a large cultural donation. The additional tax credit is equal to 25% of the eligible amount of the donation (maximum $25,000).

Tax credit for cultural patronage (Part C)

You can claim a tax credit for cultural patronage donations you made in the year, as well as for any part of such donations made in the last five years that you have never used to calculate the tax credit. You can carry the unused part of the eligible amount of the donation forward five years from the year of the donation.

A cultural patronage donation is a monetary donation (see the note below) with an eligible amount of at least $250,000 made to one of the following donees:

  • a registered charity operating in Québec in the arts and culture sector;
  • a registered cultural or communications organization; or
  • a registered museum, the Musée national des beaux-arts du Québec, the Musée d’art contemporain de Montréal, the Musée de la civilisation or a museum located in Québec and established under the Museums Act.

You may also be eligible for the tax credit if the eligible amount of the donation is at least $25,000 and the donation is made pursuant to a pledge registered with the Minister of Culture and Communications under which you undertake to pay at least $250,000 to the same donee over a period of no more than ten years (the eligible amount of the donation for each year must be at least $25,000).

However, your pledge ceases to be eligible (in which case, you cannot claim the tax credit for cultural patronage) if:

  • you declare bankruptcy in a calendar year covered by the pledge;
  • you pay the total amount covered by the pledge by the end of the previous taxation year; or
  • you die during the year.

The tax credit is equal to 30% of the eligible amount of the donation. You cannot claim it if you have already claimed the tax credit for charitable donations and other gifts or the additional tax credit for a large cultural donation for the same donation.

However, if you did not pay the donee at least $25,000 for a year for which you received the tax credit for cultural patronage, you may have to pay a special tax. To calculate it, complete form TP-1129.69.2-V, Special Tax Relating to the Tax Credit for Cultural Patronage.

NOTE

The following are considered monetary donations:

  • cash donations;
  • donations made by cheque, credit card or money order; and
  • donations made by wire transfer or electronic funds transfer.