Special Tax Relating to the Tax Credit for Cultural Patronage
This form must be completed by an individual (other than a trust) who:
- made a pledge, after July 3, 2013, that was registered by the Minister of Culture and Communications and allowed the individual to claim the tax credit for cultural patronage; and
- did not honour his or her pledge.
The form is used to calculate the special tax payable, which is equal to the difference between the tax credit for cultural patronage the individual claimed and the tax credit for donations and other gifts that the individual could have claimed for the gift.