Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Published | Category : Income tax - individuals

Improved Tax Treatment of Gifts

Income-based limits eliminated

Effective as of the 2016 taxation year, tax legislation will be amended to eliminate income-related limits for the purposes of calculating the tax credits for gifts. Thus:

  • for the purposes of calculating the tax credit for charitable donations and other gifts, the total eligible amount of the individual's charitable donations for a given taxation year will correspond to the individual's total charitable donations for the year;
  • for the purposes of calculating the tax credit for cultural patronage, the total eligible amount of the individual's patronage gifts for a given taxation year will correspond to the individual's total patronage gifts for the year;
  • for the purposes of calculating the additional tax credit of 25% for a large cultural donation, the eligible amount of an individual's large cultural donation for a given taxation year must be determined without taking into account the individual's income for the year.

Partial increase in the rate of the tax credit for charitable donations and other gifts

Effective as of the 2017 taxation year, tax legislation will be amended to increase the amount of the tax credit for charitable donations and other gifts for individuals whose marginal tax rate is higher than 24%. The maximum amount that an individual will be able to claim for this tax credit for a given taxation year will therefore be equal to the total of the following amounts:

  • 20% of the lesser of $200 or the individual's total eligible gifts for the year;
  • 25.75% of the lesser of the following amounts:
    • the amount by which the individual's total eligible gifts for the year exceeds $200, or
    • the amount by which the individual's taxable income for the year exceeds the threshold for the year of the fourth tax bracket of the personal income tax table;
  • 24% of the amount by which the individual's total eligible gifts for the year exceeds the aggregate of $200 and the amount of such gifts to which the rate of 25.75% applies.

For more information see pages A.22 to A.24 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter