As a rule, the following organizations must pay a special tax if they did not spend an amount for the taxation year equal to the disbursement quota:

• registered museums
• registered cultural or communications organizations
• recognized political education organizations

This special tax is equal to the additional amount (called the “net shortfall”) that the organization should have spent in order to fulfill the obligation. The tax must be paid within six months after the end of the taxation year.

If the organization had a disbursement excess during any of the previous five years, it may use all or a portion of the disbursement excess to offset a disbursement shortfall for the taxation year.

In exceptional circumstances, an organization can request that an amount be considered to have been spent by the organization on its activities during the taxation year. The organization will thereby avoid paying the special tax or, at the very least, the special tax will be reduced (see line 212 of Schedule B).