On February 3, 2025, the Ministère des Finances du Québec announced that the Québec tax system would be modified to make charitable donations made between January 1 and February 28, 2025, eligible for the tax credits or deduction for donations and gifts for the 2024 taxation year. This extension will apply to donations made to a qualified donee as defined in Québec's tax legislation as well as to major cultural gifts and patronage gifts made to an eligible cultural donee.

This extension is intended to mitigate the impacts of the four-week Canada Post mail stoppage on fundraising campaigns by charities.

Individuals

Individuals may claim the eligible amount of certain donations or gifts made to charities or other qualified donees in the period from January 1 to February 28, 2025, on their 2024 income tax return. The donation or gift must have been made in the form of cash, or transferred by way of cheque, credit card, money order, or electronic payment. The gift cannot be made through a payroll deduction or by an individual's will, if the individual died after 2024.

If you do not claim a tax credit for this donation or gift in your 2024 income tax return, you can claim it in your 2025 return or carry forward the eligible amount of the donation or gift to a future year.

To learn how to claim the tax credits for donations and gifts, see the 395 – Tax Credits for Donations and Gifts page.

Corporations

Corporations must have a taxation year that ended after November 14, 2024, and before January 1, 2025. A corporation that meets this condition and makes a donation or gift to a charity or other qualified donee before March 2025 can choose to deduct the eligible amount of the donation or gift in its income tax return for the taxation year that ended in 2024. The donation or gift must have been made in the form of cash, or transferred by way of cheque, credit card, money order, or electronic payment.

If a corporation does not claim a deduction for this donation or gift in its income tax return for the taxation year ending in 2024, it can claim a deduction in its return for the taxation year ending in 2025 or carry forward the eligible amount of the donation to a future year.

For more information, see information bulletin 2025-1, Harmonization of the Québec tax system with certain measures announced by the Government of Canada and other measure on Québec.ca.