Line 395 - Tax credits for donations and gifts
Line 395 - Tax credits for donations and gifts
You can claim the following tax credits on line 395:
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the tax credit for charitable donations and other gifts;
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the additional tax credit for a large cultural donation;
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the tax credit for cultural patronage.
Eligible amount of a donation or gift
The value of the donation or gift, minus the value of any property, service, compensation or other advantage that you or a person related to you received (or is entitled to receive) in gratitude for the donation or gift.
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NOTE The eligible amount of a donation or gift is generally shown on the receipt issued by the donee, that is, the organization to which the donation was made. Keep the receipt in case we ask for it. |
Example
Ms. Patel donated $1,500 to a registered charity. In gratitude, the organization gave her two tickets to a show, worth $200. The eligible amount of the donation is $1,300 ($1,500 - $200).
To calculate the amount that you can claim on line 395, complete either Work Chart 395 or Schedule V.
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IMPORTANT For the 2024 taxation year, charitable donations made during the period from January 1 to February 28, 2025, are eligible for the tax credits for donations and gifts. In your 2024 income tax return, you can therefore choose to claim a tax credit for charitable donations you made during that period. For more information, go to revenuquebec.ca. |
You must complete Work Chart 395 if both of the following statements apply to your situation:
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Your donations and gifts were all made in 2024 (in other words, you are not carrying to 2024 an amount for donations and gifts made in a previous year).
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Your donations and gifts were all monetary donations (see the note below) made to one of the following donees:
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a registered charity;
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a registered Canadian amateur athletic association;
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a registered Québec amateur athletic association;
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a recognized political education organization; or
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a registered journalism organization.
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NOTE The following are considered monetary donations:
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The tax credit rate is 20% for the first $200 of the donation and 24% or 25.75% for the rest.
You can carry forward an amount that you do not use to claim the tax credit up to five years after the year of the donation.
Enter the total of your charitable donations and gifts on line 1 of the work chart.
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NOTE If you are a member of a religious order who has taken a vow of perpetual poverty and all or part of your charitable donations and gifts were made to your religious order, enter the total of those donations and gifts on line 1 of Work Chart 395. |
If neither of the statements applies to your situation, you must complete Schedule V.
You must also complete Schedule V to claim:
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the tax credit for a large cultural donation for your first monetary donation of at least $5,000;
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the tax credit for cultural patronage for a monetary donation of at least $250,000 to the same donee.
You can get the schedule on our website (revenuquebec.ca) or order it online or by phone.
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