Line 11 - Eligible amount of
cultural and ecological gifts
Unlike other donations, your total eligible amount claimed for these types of gifts is not limited to a percentage of net income. You can choose the part you claim in 2019 and carry forward any unused part for up to five years.
For donations of ecologically sensitive lands made after February 10, 2014, the carry-forward period is up to ten years.
A gift of ecologically sensitive lands cannot be made to a private foundation after March 21, 2017.
For donations of certified cultural property made after February 10, 2014, special rules apply when the property was acquired through a gifting arrangement that is a tax shelter.
For more information about these gifts and the amounts you can claim, see Pamphlet P113, Gifts and Income Tax, and Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value.
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