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Tax Credit for Large Cultural Donations Extended

The non-refundable tax credit for large cultural donations was created in 2013. It corresponds to 25% of a large cultural donation made by an individual (other than a trust) for the year. Though it can be claimed in addition to the tax credit for charitable donations and other gifts, it can only be claimed for one donation.

Given the increase in the number of large cultural donations since the tax credit was introduced, it will be extended five years. The tax legislation will therefore be amended to allow individuals to claim the non-refundable tax credit for a large cultural donation made before January 1, 2023.

For more information, see pages A.42 and A.43 of the Additional Information 2018-2019 (PDF – 3.73 MB) published by the Ministère des Finances.

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