L E   F I F A
L E   F I F A

Large Cultural Donation

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The government of Québec encourages large cultural donations by issuing a special tax credit.

According to the Revenu Québec website: 

A gift is considered to be a large cultural donation if it meets all of the following conditions:

  • It is a monetary donation with an eligible amount of at least $5,000 but no more than $25,000.

  • It was made by an individual (other than a trust) after July 3, 2013, but before January 12023.

  • It was made to one of the following organizations:
    • a registered charity operating in Québec in the arts or culture sector;

    • a registered cultural or communications organization;

    • a registered museum.

In addition to the tax credit for charitable donations and other gifts, a large cultural donation entitles the donor to a tax credit of 25% of the eligible amount of the gift (to a maximum of $25,000).

Note
The 25% increase of the eligible amount applies only to a single large cultural donation made by an individual after July 3, 2013, but before January 1, 2023.


For more information
You can visit the Revenu Québec website.