Charitable donations and gifts

Donations

The following options are applicable for the keyword Donations.

• Gifts to registered charities and other qualified donees

Use this option to indicate Canadian and enter the amount of the donations made in the current year and the name of recipient with the keyword Amount. Include all donations for the current year, even if they surpass the 75% of net income maximum.

You may choose this option to enter the amount of the indicated in box 103 of the T5013 and box 046 of the T4A.

Any unclaimed amount will be carried forward automatically by DT Max. If you are entering data for a new client, enter charitable donation carryforwards with the keyword Donations-CF for the relevant year.

Donations should be entered in the file of the client whose name appears on the receipt. This enables DT Max to correctly assign these deductions to the spouse or spouses desired and to put the carryforwards in the files accordingly. See the Optimize group.

This amount is reported on line 1 of federal Schedule 9. In Quebec, this amount could either be reported on Workchart 395 or on Schedule V. On the federal, it is limited to 75% of net income, but you may limit or override the claim with the keyword Claim-Fed-OV.d.

• Gifts to certain Quebec political education organizations

Use this option to enter donations to political education organizations, and enter the amount of the donations made in the current year as well as the name of the recipient with the keyword Amount.

Any unclaimed amount will be carried forward automatically by DT Max. If you are entering data for a new client, enter charitable donation carryforwards with the keyword Donations-CF for the relevant year.

Donations should be entered in the file of the client whose name appears on the receipt. This enables DT Max to correctly assign these deductions to the desired spouse or spouses, and to put the carryforwards in the files accordingly. See the Optimize group.

This amount could either be reported on Quebec Workchart 395 or on Schedule V.

• Gifts of work of art to a Quebec museum

If, after March 14 2000, you donated a work of art to a museum located in Quebec or a recognized museum, the amount used to calculate the credit will be multiplied by 125% on the Quebec tax return.

This amount is reported on line 1 of federal Schedule 9 and on Quebec Schedule V. You may limit or override the claim with the keyword Claim-Fed-OV.d.

• Gifts of musical instruments

Use this option to identify donations of musical instruments made to a general educational establishment (public or private, primary, secondary, college or university) or to an establishment that is part of the Conservatoire de musique et d'art dramatique du Québec network.

• Ontario community food program donation for farmers

Use this option to identify donations of one or more agricultural products produced in Ontario and donated to an eligible community food program in Ontario on or after January 1, 2014.

An agricultural product is any of the following:

• meat or meat by-products;
• eggs or dairy products;
• fish;
• fruits, vegetables, grains, pulses, herbs, nuts, or mushrooms;
• honey or maple syrup; or
• anything else that is grown, raised or harvested on a farm and that may legally be sold off the producer's premises as food in Ontario.
• An item of any of these types that has been processed is an agricultural product if it was processed only to the extent necessary to be legally sold off the producer's premises as food intended for human consumption. Items that have been processed beyond this point, such as pickles, preserves and sausages, are not agricultural products.

In addition, you can claim the community food program donation tax credit of 25% for farmers on ON428 forms if:

• you were a resident of Ontario at the end of the year;
• you or your spouse or common-law partner was a farmer;
• you made a qualifying donation to an eligible community food program in the year; and
• you have claimed the qualifying donation on line 34000 of your federal schedule 9 and on line 29 of your Form ON428 as a charitable donation or gift for the year.

• N.S. community food program donation for farmers
• B.C. community food program donation for farmers
• Que. community food program donation
• Gifts to government

Use this option to indicate that these gifts to government entities (Government of Canada, provinces or territories, municipal or public bodies performing a function of government in Canada). Enter the value of the gift using the keyword Amount.

You may use this option to indicate a partner's share of any donation made to Canada or to a province, including the donation of cultural property, as per box 103 of the T5013.

Any unused portion is automatically carried forward to the following year.

Do not use this option for amounts carried forward from previous years. Carryforwards will be calculated by DT Max and used automatically when feasible. If you are entering data for a client not currently in your DT Max database, enter gift carryforwards from past years using the keyword Donations-CF.

This amount is reported on line 1 of federal Schedule 9 and on Quebec Schedule V. On the federal, this amount is limited to 75% of net income. You may limit or override the claim with the keyword Claim-Fed-OV.d.

Gifts should be entered in the file of the client whose name appears on the receipt. This enables DT Max to correctly assign these deductions to the chosen spouse and to put the carryforwards in the files accordingly. See the Optimize group.

• Gifts to a prescribed universities outside Canada

Use this option to identify donations made to prescribed universities outside Canada.

• Gifts of certified cultural property

Use this option to identify cultural gifts.

Unlike other donations, your total eligible amount claimed for these types of gifts is not limited to a percentage of net income.

Certification by the Canadian Cultural Property Export Review Board (CCPERB) is necessary if you want to treat the donation as a gift of cultural property. Cultural property may be anything from paintings and sculptures to books and manuscripts to ethnological and decorative art material. It does not have to be of Canadian origin.

• Gifts of ecologically sensitive land

Use this option to report ecological gifts.

Contrary to what is the case for other donations, the total of the eligible amounts for these gifts is not limited to a percentage of the net income.

Ecologically sensitive land
The Minister of the Environment, or a person designated by that minister, has to certify that the land is important to the preservation of Canada's environmental heritage. The Minister will also determine the fair market value (FMV) of the land.

For a gift of a covenant or an easement, or a real servitude (in Quebec), the FMV of the gift will be the greater of the FMV otherwise determined of the gift or the amount of the reduction of the land's FMV that resulted from the gift.

Attach the certificate issue by the Minister of the Environment (or if the land is located in Quebec, the ministère de l'Environnement du Québec) to the income tax return.

This amount is reported on line 34200 of federal Schedule 9 and on Quebec Schedule V. You may limit or override the claim with the keyword Claim-Fed-OV.d.

Ecologically sensitive land
The Minister of the Environment, or persons designated by the Minister, shall have certified that the land is important to the preservation of Canada's environmental heritage. The Minister also determines the fair market value (FMV) of the land.

For the gift of a covenant or easement to a land or a real servitude in the case of land located in Quebec, the FMV of the gift is the highest of the following amounts:

• the FMV of the gift otherwise determined, or
• the amount of reduction of the FMV of the land resulting from the gift.

Attach the certificate issued by the Minister of the Environment (or, if the land is located in Quebec, the ministère de l'Environnement du Québec) to the tax return.

• First major cultural donation ($) (after July 3, 2013)

Use this option to indicate if in 2013, after July 3, the taxpayer has made a cash donation of at least $5,000 to a registered charity operating in the field of art and culture, and if he/she is entitled to a 25% additional tax credit for an initial large cultural donation (calculated on the eligible amount of the donation), in addition to the tax credit for charitable donations and other gifts. This additional tax credit is applied to one donation only (which could have been made in several payments during the year) and on a maximum amount of $25,000.

In order to qualify for an additional tax credit, the donor must have made the donation to one of the following organizations:

• a registered charity operating in Quebec in the field of art or culture,
• 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, a museum constituted under the National Museums Act or a museum located in Quebec and constituted under the Museums Act.

The unused allowable amount may be carried forward for a period of 4 years (years 2014 to 2017 inclusively).

To maintain the objective of the new additional tax credit for an initial large cultural donation, the unused portion of the tax credit will not be transferable to a spouse.

Ordering of tax credits
The tax legislation provides for the order in which the non-refundable tax credits must be applied in order to give priority to tax credits for which no carryforward or transfer is possible.

Given that the unused additional portion of the tax credit for an initial large cultural donation shall be carried forward only over a period of four years and that there can be no transfer to a spouse, the tax legislation provides that this tax credit will be applied immediately before the tax credit for donations comes into play.

Large donation made before the bankruptcy of a taxpayer
In calculating his/her tax payable for a taxation year during which he/she is bankrupt, a bankrupt taxpayer cannot deduct any amount in respect of the additional tax credit for an initial large cultural donation in regards to a large donation made before the date of bankruptcy.

Similarly, no amount can be deducted in respect of a large donation made before the date of bankruptcy in the calculation of the tax payable by the taxpayer for any taxation year ending after the time of his/her absolute discharge.

• Gifts of cultural patronage ($) (after July 3, 2013)

Use this option to identify cultural patronage donations if, in 2023 the taxpayer has made a monetary donation, the eligible amount of which is at least $250,000 to one of the following donees:

• a registered charity operating in Québec in the arts or culture sector
• a registered cultural or communications organization
• 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 Musems Act.

You may also be entitled to the tax credit if the eligible amount of the donation for 2023 is at least $25,000 and the donation is made pursuant to a promise of donation 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).

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

A taxpayer may transfer in favor of his spouse any unused portion of the tax credit for cultural patronage for a given taxation year.

The unused portion of the total eligible amount of such donations can be carried forward to the 2014 through 2018 taxation years.

Ordering of tax credits
The tax legislation provides for the order in which the non-refundable tax credits must be applied in order to give priority to tax credits for which no carryforward or transfer is possible.

Given that the unused additional portion of the tax credit for cultural patronage shall be carried forward only over a period of five years, the tax legislation provides that this tax credit will be applied immediately before the tax credit for donations comes into play.

Cultural patronage donation made before the bankruptcy of a taxpayer
In calculating his/her tax payable for a taxation year during which he/she is bankrupt, a bankrupt taxpayer cannot deduct any amount in respect of the tax credit for cultural patronage in regards to a donation made prior to the date of bankruptcy.

Similarly, no amount can be deducted in respect of a cultural patronage donation made before the date of bankruptcy in the calculation of the tax payable by the taxpayer for any taxation year ending after the time of his/her absolute discharge.

Consequences of failure to honour a promise of donation
Where a promise of donation made by an individual to a donee has been registered and during a given taxation year covered by the promise of donation, the individual did not make a donation of money to the donee or, if he did make one, the eligible amount of all of such donations was less than $25 000, the promise of donation will be deemed, for the purposes of the tax credit for cultural patronage:

• not to be, as of the given taxation year, a registered promise of donation if, at the end of the preceding taxation year, the eligible amount of all of the donations of money already made by the individual to the donee under his promise of donation was at least $250 000;
• not to be, as of the given taxation year, a registered promise of donation if the given taxation year is included in the calendar year during which the individual becomes bankrupt;
• never to have been registered if, at the end of the preceding taxation year, the eligible amount of all of the donations of money already made by the individual to the donee under his promise of donation was less than $250 000, unless the individual died during the given taxation year;
• never to have been registered if the given taxation year is the first year covered by the promise of donation.

In the event that an individual received, for a given taxation year, the tax credit for cultural patronage regarding a donation made under a promise of donation subsequently deemed never to have been registered, a portion of the tax incentive granted to the individual for the year regarding such donation will be recaptured.

Otherwise, the individual must pay, for a given taxation year during which he failed, for the first time, to honour a promise of donation and because of such failure the promise of donation is deemed never to have been registered, a special tax equal to the total of the following amounts:

• 6% of all of the amounts each of which corresponds to the eligible amount of a donation made under the promise of donation that was included in the calculation of an amount deducted for a taxation year prior to the given taxation year on account of the tax credit for cultural patronage;
• an amount equal to all of the amounts each of which corresponds to the amount of interest that would have been determined, regarding a taxation year prior to the given taxation year, for a period beginning May 1 of the year following such prior taxation year and ending before the beginning of the given taxation year, if the Minister of Revenue had been able to re-determine the indivivual's tax for such prior taxation year.

• Gifts to the United Nations and its agencies

Use this option to identify donations made to the United Nations or to the Organisation internationale de la Francophonie (or to its agencies).

• Gifts to U.S. charities

Use this option to identify U.S. and enter the amount of the donations made in the current year and the name of recipient with the keyword Amount.d . Include all donations for the current year, even if they surpass the 75% of net income maximum.

Generally, if the taxpayer has U.S. income, you can claim any gifts to U.S. charities that would be allowed on a U.S. return. You can claim the eligible amount of the U.S. gifts up to 75% of the net U.S. income report on the Canadian return. Enter the net income limit of the income earned in the U.S with the keyword US-Net-Inc.

Any unused portion is automatically carried forward to the client's database. Do not include any carryforwards from previous years. Carryforwards will be calculated by DT Max and used automatically if possible. If entering data for a new client, input any U.S charity carry forwards from past years using the keyword Donations-CF .

• Limit of gifts to use (Quebec - Schedule V Part A)

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 34900 - Donations and gifts (Schedule 9)

Exchange.d

The following options are applicable for the keyword Exchange.d.

• United States (dollar)[2023: 1.3497] (Annual)
• United States (dollar)[2023: 1.3422] (January)
• United States (dollar)[2023: 1.3450] (February)
• United States (dollar)[2023: 1.3682] (March)
• United States (dollar)[2023: 1.3485] (April)
• United States (dollar)[2023: 1.3520] (May)
• United States (dollar)[2023: 1.3288] (June)
• United States (dollar)[2023: 1.3215] (July)
• United States (dollar)[2023: 1.3485] (August)
• United States (dollar)[2023: 1.3535] (September)
• United States (dollar)[2023: 1.3717] (October)
• United States (dollar)[2023: 1.3709] (November)
• United States (dollar)[2023: 1.3431] (December)
• Argentina (peso)
• Australia (dollar)[2023: 0.8967]
• Bahamas (dollar)
• Brazil (real)[2023: 0.2704]
• Chile (peso)
• Chine (renminbi)[2023: 0.1907]
• Colombia (peso)
• Communauté Financière Africaine (franc)
• Comptoirs Français du Pacifique (franc)
• Croatia (kuna)
• Czech Republic (koruna)
• Denmark (krone)
• East Caribbean (dollar)
• Europe (Euro)[2023: 1.4597]
• Fiji (dollar)
• Ghana (cedi)
• Guatemala (quetzal)
• Honduras (lempira)
• Hong Kong (dollar)[2023: 0.1724]
• Hungary (forint)
• Iceland (krona)
• India (rupee)[2023: 0.01635]
• Indonesia (rupiah)[2023: 0.000089]
• Israel (new shekel)
• Jamaica (dollar)
• Japan (yen)[2023: 0.009630]
• Malaysia (ringgit)
• Mexico (peso)[2023: 0.07618]
• Morocco (dirham)
• Myanmar (Burma) (kyat)
• Netherlands Antilles (guilder)
• New Zealand (dollar)[2023: 0.8287]
• Norway (krone)[2023: 0.1278]
• Pakistan (rupee)
• Panama (balboa)
• Peru (new sol)[2023: 0.3606]
• Philippines (peso)
• Poland (zloty)
• Romania (nouveau leu)
• Russia (ruble)[2023: 0.01600]
• Serbia (dinar)
• Singapore (dollar)[2023: 1.0051]
• South Africa (rand)[2023: 0.07323]
• South Korea (won)[2023: 0.001033]
• Sri Lanka (rupee)
• Sweden (krona)[2023: 0.1273]
• Switzerland (franc)[2023: 1.5024]
• Taiwan (new dollar)[2023: 0.04334]
• Thailand (baht)
• Trinidad and Tobago (dollar)
• Tunisia (dinar)
• Turkey (lira)[2023: 0.05860]
• United Arab Emirates (riyal)[2023: 0.3597]
• United Kingdom (pound sterling)[2023: 1.6784]
• Venezuela (bolivar fuerte)
• Vietnam (dong)
• Other (specify)

Registration_No

Amount.add

Amount.large

Promise_Reg_No.p

When the registration number of the promise is entered, DT Max will carry over the amount of the donation claimed per year using the keyword LargeDonationHist to ensure that the maximum amount of $250,000 is not exceeded.

Amount.d

Donation-Que

Donation-Type

The following options are applicable for the keyword Donation-Type.

• Gift in money ($)

Use this option to identify a monetary donation

• Gift in kind
• Gift of public work of art (150%)

Use this option to identify a gift of a public work of art made after July 3rd, 2013 to either of the following donees:

• the Quebec government;
• a Quebec municipality or a municipal or public body performing a function of government in Quebec.

The eligible amount of the gift, determined as per the value certified by the Ministère de la Culture et des Communications, will be increased by 25%.

A public work of art is 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.

• Gift of work of art to a recognized museum in Quebec

Use this option to report a donation of a work of art to a Quebec museum if the taxpayer has donated a work of art to a museum located in Quebec or to a recognized museum. The eligible amount of the gift can be increased by 25%.

• Gift of building in QC capable of housing artists' studios

Use this option to identify a donation made after July 3rd, 2013 of an immovable intended to host artists' studios or cultural organizations. Generally, the eligible amount may 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 Quebec municipality or a municipal or public body performing a function of government in Quebec,
  • a registered charity operating in Quebec for the benefit of the community, such as the Société d'habitation et de développement de Montréal, or operating in the arts or culture sector,
  • a registered cultural or communications organization,
  • a registered museum.

LargeDonationHist

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 34900 - Donations and gifts (Schedule 9)

LargeDonationAmt

This information will be used in the consequences of failure to honour a promise of donation.

Where a promise of donation made by an individual to a donee has been registered and during a given taxation year covered by the promise of donation, the individual did not make a donation of money to the donee or, if he did make one, the eligible amount of all of such donations was less than $25 000, the promise of donation will be deemed, for the purposes of the tax credit for cultural patronage:
- not to be, as of the given taxation year, a registered promise of donation if, at the end of the preceding taxation year, the eligible amount of all of the donations of money already made by the individual to the donee under his promise of donation was at least $250 000;
- not to be, as of the given taxation year, a registered promise of donation if the given taxation year is included in the calendar year during which the individual becomes bankrupt;
- never to have been registered if, at the end of the preceding taxation year, the eligible amount of all of the donations of money already made by the individual to the donee under his promise of donation was less than $250 000, unless the individual died during the given taxation year;
- never to have been registered if the given taxation year is the first year covered by the promise of donation.

In the event that an individual received, for a given taxation year, the tax credit for cultural patronage regarding a donation made under a promise of donation subsequently deemed never to have been registered, a portion of the tax incentive granted to the individual for the year regarding such donation will be recaptured.

The individual must pay, for a given taxation year during which he failed, for the first time, to honour a promise of donation and because of such failure the promise of donation is deemed never to have been registered, a special tax equal to the total of the following amounts:
- 6% of all of the amounts each of which corresponds to the eligible amount of a donation made under the promise of donation that was included in the calculation of an amount deducted for a taxation year prior to the given taxation year on account of the tax credit for cultural patronage;
- an amount equal to all of the amounts each of which corresponds to the amount of interest that would have been determined, regarding a taxation year prior to the given taxation year, for a period beginning May 1 of the year following such prior taxation year and ending before the beginning of the given taxation year, if the Minister of Revenue had been able to re-determine the individual's tax for such prior taxation year.

The following options are applicable for the keyword LargeDonationAmt.

US-Net-Inc   

Claim-Fed-OV.d

Claim-Que-OV

The following options are applicable for the keyword Claim-Que-OV.

• Gifts of cultural patronage ($) (after July 3, 2013)

Use this option to identify cultural patronage donations if, in 2023 the taxpayer has made a monetary donation, the eligible amount of which is at least $250,000 to one of the following donees:

• a registered charity operating in Québec in the arts or culture sector
• a registered cultural or communications organization
• 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 Musems Act.

You may also be entitled to the tax credit if the eligible amount of the donation for 2023 is at least $25,000 and the donation is made pursuant to a promise of donation 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).

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

A taxpayer may transfer in favor of his spouse any unused portion of the tax credit for cultural patronage for a given taxation year.

The unused portion of the total eligible amount of such donations can be carried forward to the 2014 through 2018 taxation years.

Ordering of tax credits
The tax legislation provides for the order in which the non-refundable tax credits must be applied in order to give priority to tax credits for which no carryforward or transfer is possible.

Given that the unused additional portion of the tax credit for cultural patronage shall be carried forward only over a period of five years, the tax legislation provides that this tax credit will be applied immediately before the tax credit for donations comes into play.

Cultural patronage donation made before the bankruptcy of a taxpayer
In calculating his/her tax payable for a taxation year during which he/she is bankrupt, a bankrupt taxpayer cannot deduct any amount in respect of the tax credit for cultural patronage in regards to a donation made prior to the date of bankruptcy.

Similarly, no amount can be deducted in respect of a cultural patronage donation made before the date of bankruptcy in the calculation of the tax payable by the taxpayer for any taxation year ending after the time of his/her absolute discharge.

Consequences of failure to honour a promise of donation
Where a promise of donation made by an individual to a donee has been registered and during a given taxation year covered by the promise of donation, the individual did not make a donation of money to the donee or, if he did make one, the eligible amount of all of such donations was less than $25 000, the promise of donation will be deemed, for the purposes of the tax credit for cultural patronage:

• not to be, as of the given taxation year, a registered promise of donation if, at the end of the preceding taxation year, the eligible amount of all of the donations of money already made by the individual to the donee under his promise of donation was at least $250 000;
• not to be, as of the given taxation year, a registered promise of donation if the given taxation year is included in the calendar year during which the individual becomes bankrupt;
• never to have been registered if, at the end of the preceding taxation year, the eligible amount of all of the donations of money already made by the individual to the donee under his promise of donation was less than $250 000, unless the individual died during the given taxation year;
• never to have been registered if the given taxation year is the first year covered by the promise of donation.

In the event that an individual received, for a given taxation year, the tax credit for cultural patronage regarding a donation made under a promise of donation subsequently deemed never to have been registered, a portion of the tax incentive granted to the individual for the year regarding such donation will be recaptured.

Otherwise, the individual must pay, for a given taxation year during which he failed, for the first time, to honour a promise of donation and because of such failure the promise of donation is deemed never to have been registered, a special tax equal to the total of the following amounts:

• 6% of all of the amounts each of which corresponds to the eligible amount of a donation made under the promise of donation that was included in the calculation of an amount deducted for a taxation year prior to the given taxation year on account of the tax credit for cultural patronage;
• an amount equal to all of the amounts each of which corresponds to the amount of interest that would have been determined, regarding a taxation year prior to the given taxation year, for a period beginning May 1 of the year following such prior taxation year and ending before the beginning of the given taxation year, if the Minister of Revenue had been able to re-determine the indivivual's tax for such prior taxation year.

• Que - Gifts to registered charities and other
• Que - Gifts of cultural property

Claim-Add-Cr-OV

Donations-CF

The following options are applicable for the keyword Donations-CF.

• N.S. community food program donation for farmers
• B.C. community food program donation for farmers
• Fed - Gifts to registered charities and other
• Fed - Gifts to government
• Fed - Gifts to a prescribed universities outside Canada
• Fed - Gifts to the United Nations and its agencies
• Fed - Gifts to U.S. charities
• Ont - Community food program donation for farmer
• Fed - Gifts of certified cultural property
• Fed - Ecological gifts
• Que - Gifts to registered charities and other
• Que - Gifts to the governments, municipality
• Que - Gifts to a registered museum or a registered cultural
• Que - Gifts to the United Nations
• Que - Community food prog. donation (increased by 50%)
• Que - Gift of a public work of art (increased by 50%)
• Que - Gift of a public work of art (increased by 25%)
• Que - Gift of a work of art to a Québec museum
• Que - Gift of a building situated in Québec
• Que - Gifts to U.S. charities
• Que - Gifts of cultural property
• Que - Ecological gifts
• Que - Gifts of musical instruments
• Que - Cultural property - public work of art (inc. by 50%)
• Que - Cultural property - public work of art (inc. by 25%)
• Que - Cultural property - work of art to a Québec museum
• Que - Initial large cultural donation

An individual may enter on this line a carryforward amount of a donation made in 2013, 2014, 2015 or 2016 (only one of those four years).

• Que - Cultural patronage

Amount-Fed.d

The following options are applicable for the keyword Amount-Fed.d.

Amount-Que.d

The following options are applicable for the keyword Amount-Que.d.

Amount-Que.d1

The following options are applicable for the keyword Amount-Que.d1.

Amount-Que.d2

The following options are applicable for the keyword Amount-Que.d2.

AmountCF-Que.ad

The following options are applicable for the keyword AmountCF-Que.ad.

AmountCF-Que.md

The following options are applicable for the keyword AmountCF-Que.md.

Amount.elig

Amount-NS.d

The following options are applicable for the keyword Amount-NS.d.

Amount-BC.d

The following options are applicable for the keyword Amount-BC.d.

Amount.eco   

The following options are applicable for the keyword Amount.eco.

Ontario-Fund

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 46500 - Donations to the Ontario opportunities fund