I-3 - Taxation Act

Section 710 Disposition versions

2019-06-19

710. Subject to section 711.1, a corporation may deduct in computing its taxable income for a taxation year such of the following amounts as the corporation claims:

(a)  subject to section 711, the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in any of paragraphs c to e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to a qualified donee;

(a.1)  (paragraph repealed);

(b)  (paragraph repealed);

(c)  the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks and the object of which is any of the properties described in section 710.0.1, other than a gift the eligible amount of which is included in the aggregate described in paragraph d or e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006,

i.  in the case of a property described in paragraph a or b of section 710.0.1, to a qualified donee that is

(1)  a registered charity (other than a private foundation) whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage and that is, in the opinion of that Minister, an appropriate donee in the circumstances,

(2)  a municipality in Québec that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances,

(2.1)  a municipal or public body performing a function of government in Québec and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, or

(3)  the State or Her Majesty in right of Canada, and

ii.  in the case of a property described in paragraph c or d of section 710.0.1, to any of the following entities that, except in the case provided for in subparagraph 3, is a qualified donee:

(1)  a registered charity (other than a private foundation) one of the main missions of which, at the time of the gift, consists, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances,

(2)  the State or Her Majesty in right of Canada or a province, other than Québec, 

(2.1)  a municipality in Canada or a municipal or public body performing a function of government in Canada that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, 

(3)  the United States or any state of that country, or 

(4)   a municipality in the United States or a municipal or public body performing a function of government in the United States that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances;

(d)  the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in paragraph e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  an institution or a public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the object of the gift is a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph; and

(e)  the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the corporation in the year or in any of the 20 preceding taxation years to any of the following entities, if it is situated in Québec:

i.   an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec.

1972, c. 23, s. 532; 1972, c. 26, s. 54; 1975, c. 22, s. 199; 1978, c. 26, s. 122; 1984, c. 15, s. 163; 1986, c. 19, s. 140; 1988, c. 4, s. 50; 1992, c. 65, s. 43; 1993, c. 16, s. 251; 1993, c. 19, s. 24; 1993, c. 64, s. 43; 1994, c. 14, s. 34; 1994, c. 22, s. 243; 1995, c. 1, s. 49; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1997, c. 14, s. 97; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 62; 2001, c. 7, s. 169; 2003, c. 2, s. 186; 2003, c. 9, s. 42; 2004, c. 21, s. 99; 2005, c. 23, s. 57; 2006, c. 3, s. 35; 2006, c. 36, s. 48; 2009, c. 5, s. 236; 2009, c. 15, s. 105; 2012, c. 8, s. 60; 2017, c. 1, s. 166; 2019, c. 14, s. 180.

2017-02-08

710. Subject to section 711.1, a corporation may deduct in computing its taxable income for a taxation year such of the following amounts as the corporation claims:

(a)  subject to section 711, the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in any of paragraphs c to e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to a qualified donee;

(a.1)  the aggregate of all amounts each of which is an amount determined under section 710.0.0.2 in respect of property that is the subject of an eligible medical gift made by the corporation in the year or in any of the 20 preceding taxation years;

(b)  (paragraph repealed);

(c)  the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks and the object of which is any of the properties described in section 710.0.1, other than a gift the eligible amount of which is included in the aggregate described in paragraph d or e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006,

i.  in the case of a property described in paragraph a or b of section 710.0.1, to a qualified donee that is

(1)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage,

(2)  a municipality in Québec,

(2.1)  a municipal or public body performing a function of government in Québec, or

(3)  the State or Her Majesty in right of Canada, and

ii.  in the case of a property described in paragraph c or d of section 710.0.1, to any of the following entities that, except in the case provided for in subparagraph 3, is a qualified donee:

(1)  a registered charity one of the main missions of which, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances,

(2)  the State, Her Majesty in right of Canada or a province, other than Québec, a municipality in Canada or a municipal or public body performing a function of government in Canada, or

(3)  the United States, any state of that country, a municipality in the United States or a municipal or public body performing a function of government in the United States;

(d)  the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in paragraph e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  an institution or a public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the object of the gift is a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph; and

(e)  the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the corporation in the year or in any of the 20 preceding taxation years to any of the following entities, if it is situated in Québec:

i.   an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec.

1972, c. 23, s. 532; 1972, c. 26, s. 54; 1975, c. 22, s. 199; 1978, c. 26, s. 122; 1984, c. 15, s. 163; 1986, c. 19, s. 140; 1988, c. 4, s. 50; 1992, c. 65, s. 43; 1993, c. 16, s. 251; 1993, c. 19, s. 24; 1993, c. 64, s. 43; 1994, c. 14, s. 34; 1994, c. 22, s. 243; 1995, c. 1, s. 49; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1997, c. 14, s. 97; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 62; 2001, c. 7, s. 169; 2003, c. 2, s. 186; 2003, c. 9, s. 42; 2004, c. 21, s. 99; 2005, c. 23, s. 57; 2006, c. 3, s. 35; 2006, c. 36, s. 48; 2009, c. 5, s. 236; 2009, c. 15, s. 105; 2012, c. 8, s. 60; 2017, c. 1, s. 166.

2012-05-09

710. Subject to section 711.1, a corporation may deduct in computing its taxable income for a taxation year such of the following amounts as the corporation claims:

(a)  subject to section 711, the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in any of paragraphs b to e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to a qualified donee;

(a.1)  the aggregate of all amounts each of which is an amount determined under section 710.0.0.2 in respect of property that is the subject of an eligible medical gift made by the corporation in the year or in any of the five preceding taxation years;

(b)  the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in paragraph c or d, made by the corporation to the State or to Her Majesty in right of Canada or a province, other than Québec before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, and in the year or in any of the five preceding taxation years;

(c)  the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks and the object of which is any of the properties described in section 710.0.1, other than a gift the eligible amount of which is included in the aggregate described in paragraph d or e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006,

i.  in the case of a property described in paragraph a or b of section 710.0.1, to

(1)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage,

(2)  a municipality in Québec,

(2.1)  a municipal or public body performing a function of government in Québec, or

(3)  the State or Her Majesty in right of Canada, and

ii.  in the case of a property described in paragraph c or d of section 710.0.1, to

(1)  a registered charity one of the main missions of which, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, or

(2)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any State of that country, a municipality or a municipal or public body performing a function of government;

(d)  the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in paragraph e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  an institution or a public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the object of the gift is a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph; and

(e)  the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the corporation in the year or in any of the 20 preceding taxation years to any of the following entities, if it is situated in Québec:

i.   an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec.

1972, c. 23, s. 532; 1972, c. 26, s. 54; 1975, c. 22, s. 199; 1978, c. 26, s. 122; 1984, c. 15, s. 163; 1986, c. 19, s. 140; 1988, c. 4, s. 50; 1992, c. 65, s. 43; 1993, c. 16, s. 251; 1993, c. 19, s. 24; 1993, c. 64, s. 43; 1994, c. 14, s. 34; 1994, c. 22, s. 243; 1995, c. 1, s. 49; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1997, c. 14, s. 97; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 62; 2001, c. 7, s. 169; 2003, c. 2, s. 186; 2003, c. 9, s. 42; 2004, c. 21, s. 99; 2005, c. 23, s. 57; 2006, c. 3, s. 35; 2006, c. 36, s. 48; 2009, c. 5, s. 236; 2009, c. 15, s. 105; 2012, c. 8, s. 60.

2009-06-04

710. Subject to section 711.1, a corporation may deduct in computing its taxable income for a taxation year such of the following amounts as the corporation claims:

(a)  subject to section 711, the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in any of paragraphs b to e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  a registered charity,

ii.  a registered Canadian amateur athletic association,

ii.1.  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

iii.  a recognized arts organization if the gift is made before 30 June 2006,

iii.1.  a recognized political education organization if the gift is made after 18 December 2002,

iii.2.  a registered museum if the gift is made after 23 March 2006,

iii.3.  a registered cultural or communications organization if the gift is made after 29 June 2006,

iv.  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

v.  a municipality in Canada,

v.0.1.  a municipal or public body performing a function of government in Canada,

v.1.  the Organisation internationale de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

vi.  the United Nations or an agency thereof,

vii.  a prescribed foreign university the student body of which ordinarily includes students from Canada,

viii.  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift in the taxation year of the corporation or in the twelve months preceding that year, or

ix.  the State or to Her Majesty in right of Canada or a province, other than Québec;

(a.1)  the aggregate of all amounts each of which is an amount determined under section 710.0.0.2 in respect of property that is the subject of an eligible medical gift made by the corporation in the year or in any of the five preceding taxation years;

(b)  the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in paragraph c or d, made by the corporation to the State or to Her Majesty in right of Canada or a province, other than Québec before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, and in the year or in any of the five preceding taxation years;

(c)  the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks and the object of which is any of the properties described in section 710.0.1, other than a gift the eligible amount of which is included in the aggregate described in paragraph d or e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006,

i.  in the case of a property described in paragraph a or b of section 710.0.1, to

(1)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage,

(2)  a municipality in Québec,

(2.1)  a municipal or public body performing a function of government in Québec, or

(3)  the State or Her Majesty in right of Canada, and

ii.  in the case of a property described in paragraph c or d of section 710.0.1, to

(1)  a registered charity one of the main missions of which, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, or

(2)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any State of that country, a municipality or a municipal or public body performing a function of government;

(d)  the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in paragraph e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  an institution or a public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the object of the gift is a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph; and

(e)  the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the corporation in the year or in any of the 20 preceding taxation years to any of the following entities, if it is situated in Québec:

i.   an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec.

1972, c. 23, s. 532; 1972, c. 26, s. 54; 1975, c. 22, s. 199; 1978, c. 26, s. 122; 1984, c. 15, s. 163; 1986, c. 19, s. 140; 1988, c. 4, s. 50; 1992, c. 65, s. 43; 1993, c. 16, s. 251; 1993, c. 19, s. 24; 1993, c. 64, s. 43; 1994, c. 14, s. 34; 1994, c. 22, s. 243; 1995, c. 1, s. 49; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1997, c. 14, s. 97; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 62; 2001, c. 7, s. 169; 2003, c. 2, s. 186; 2003, c. 9, s. 42; 2004, c. 21, s. 99; 2005, c. 23, s. 57; 2006, c. 3, s. 35; 2006, c. 36, s. 48; 2009, c. 5, s. 236; 2009, c. 15, s. 105.

2009-05-15

710. Subject to section 711.1, a corporation may deduct in computing its taxable income for a taxation year such of the following amounts as the corporation claims:

(a)  subject to section 711, the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in any of paragraphs b to e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  a registered charity,

ii.  a registered Canadian amateur athletic association,

ii.1.  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

iii.  a recognized arts organization if the gift is made before 30 June 2006,

iii.1.  a recognized political education organization if the gift is made after 18 December 2002,

iii.2.  a registered museum if the gift is made after 23 March 2006,

iii.3.  a registered cultural or communications organization if the gift is made after 29 June 2006,

iv.  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

v.  a municipality in Canada,

v.0.1.  a municipal or public body performing a function of government in Canada,

v.1.  the Agence de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

vi.  the United Nations or an agency thereof,

vii.  a prescribed foreign university the student body of which ordinarily includes students from Canada,

viii.  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift in the taxation year of the corporation or in the twelve months preceding that year, or

ix.  the State or to Her Majesty in right of Canada or a province, other than Québec;

(b)  the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in paragraph c or d, made by the corporation to the State or to Her Majesty in right of Canada or a province, other than Québec before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, and in the year or in any of the five preceding taxation years;

(c)  the aggregate of all amounts each of which is the eligible amount of a gift the fair market value of which is certified by the Minister of Sustainable Development, Environment and Parks and the object of which is any of the properties described in section 710.0.1, other than a gift the eligible amount of which is included in the aggregate described in paragraph d or e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006,

i.  in the case of a property described in paragraph a or b of section 710.0.1, to

(1)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage,

(2)  a municipality in Québec, or

(2.1)  a municipal or public body performing a function of government in Québec, or

(3)  the State or Her Majesty in right of Canada, and

ii.  in the case of a property described in paragraph c or d of section 710.0.1, to

(1)  a registered charity one of the main missions of which, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, or

(2)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any State of that country, a municipality or a municipal or public body performing a function of government;

(d)  the aggregate of all amounts each of which is the eligible amount of a gift, other than a gift the eligible amount of which is included in the aggregate described in paragraph e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  an institution or a public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the object of the gift is a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph; and

(e)  the aggregate of all amounts each of which is the eligible amount of a gift the object of which is a musical instrument, made by the corporation in the year or in any of the 20 preceding taxation years to any of the following entities, if it is situated in Québec:

i.   an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec.

1972, c. 23, s. 532; 1972, c. 26, s. 54; 1975, c. 22, s. 199; 1978, c. 26, s. 122; 1984, c. 15, s. 163; 1986, c. 19, s. 140; 1988, c. 4, s. 50; 1992, c. 65, s. 43; 1993, c. 16, s. 251; 1993, c. 19, s. 24; 1993, c. 64, s. 43; 1994, c. 14, s. 34; 1994, c. 22, s. 243; 1995, c. 1, s. 49; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1997, c. 14, s. 97; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 62; 2001, c. 7, s. 169; 2003, c. 2, s. 186; 2003, c. 9, s. 42; 2004, c. 21, s. 99; 2005, c. 23, s. 57; 2006, c. 3, s. 35; 2006, c. 36, s. 48; 2009, c. 5, s. 236.

2006-12-06

710. Subject to section 711.1, a corporation may deduct in computing its taxable income for a taxation year such of the following amounts as the corporation claims:

(a)  subject to section 711, the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the aggregate described in any of paragraphs b to e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  a registered charity,

ii.  a registered Canadian amateur athletic association,

ii.1.  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

iii.  a recognized arts organization if the gift is made before 30 June 2006,

iii.1.  a recognized political education organization if the gift is made after 18 December 2002,

iii.2.  a registered museum if the gift is made after 23 March 2006,

iii.3.  a registered cultural or communications organization if the gift is made after 29 June 2006,

iv.  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

v.  a municipality in Canada,

v.1.  the Agence de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

vi.  the United Nations or an agency thereof,

vii.  a prescribed foreign university the student body of which ordinarily includes students from Canada,

viii.  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift in the taxation year of the corporation or in the twelve months preceding that year, or

ix.  the State or to Her Majesty in right of Canada or a province, other than Québec;

(b)  the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the aggregate described in paragraph c or d, made by the corporation to the State or to Her Majesty in right of Canada or a province, other than Québec before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, and in the year or in any of the five preceding taxation years;

(c)  the aggregate of all amounts each of which is the fair market value, as certified by the Minister of the Environment, of a gift the object of which is any of the properties described in section 710.0.1, other than a gift the fair market value of which is included in the aggregate described in paragraph d or e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006,

i.  in the case of a property described in paragraph a or b of section 710.0.1, to

(1)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of Sustainable Development, Environment and Parks, in the conservation of the ecological heritage,

(2)  a municipality in Québec, or

(3)  the State or Her Majesty in right of Canada, and

ii.  in the case of a property described in paragraph c or d of section 710.0.1, to

(1)  a registered charity one of the main missions of which, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of Sustainable Development, Environment and Parks, an appropriate donee in the circumstances, or

(2)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any State of that country, a municipality or any other public body exercising government functions; and

(d)  the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the aggregate described in paragraph e, made by the corporation in the year, in any of the five preceding taxation years, if the gift was made in a taxation year that ended before 24 March 2006, or in any of the 20 preceding taxation years, if the gift is made in a taxation year that ends after 23 March 2006, to

i.  an institution or a public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph, or

ii.  a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, if the object of the gift is a cultural property described in subparagraph c of the third paragraph of section 232, unless it is also described in subparagraph a of that third paragraph; and

(e)  the aggregate of all amounts each of which is the fair market value of a gift the object of which is a musical instrument, made by the corporation in the year or in any of the 20 preceding taxation years to any of the following entities, if it is situated in Québec:

i.   an elementary or secondary educational institution to which the Education Act (chapter I-13.3) or the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I-14) applies,

ii.  a college governed by the General and Vocational Colleges Act (chapter C-29),

iii.  a private educational institution accredited for purposes of subsidies under the Act respecting private education (chapter E-9.1),

iv.  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), and

v.  an institution providing instruction in music and forming part of the network of the Conservatoire de musique et d’art dramatique du Québec.

1972, c. 23, s. 532; 1972, c. 26, s. 54; 1975, c. 22, s. 199; 1978, c. 26, s. 122; 1984, c. 15, s. 163; 1986, c. 19, s. 140; 1988, c. 4, s. 50; 1992, c. 65, s. 43; 1993, c. 16, s. 251; 1993, c. 19, s. 24; 1993, c. 64, s. 43; 1994, c. 14, s. 34; 1994, c. 22, s. 243; 1995, c. 1, s. 49; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1997, c. 14, s. 97; 1998, c. 16, s. 251; 1999, c. 36, s. 160; 1999, c. 83, s. 62; 2001, c. 7, s. 169; 2003, c. 2, s. 186; 2003, c. 9, s. 42; 2004, c. 21, s. 99; 2005, c. 23, s. 57; 2006, c. 3, s. 35; 2006, c. 36, s. 48.

2006-03-01

710. Subject to section 711.1, a corporation may deduct in computing its taxable income for a taxation year such of the following amounts as the corporation claims:

(a)  subject to section 711, the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the aggregate described in any of paragraphs b, c and d, made by the corporation in the year or in any of the five preceding taxation years, to

i.  a registered charity,

ii.  a registered Canadian amateur athletic association,

ii.1.  a registered Québec amateur athletic association, if the gift is made after 30 March 2004,

iii.  a recognized arts organization,

iii.1.  a recognized political education organization if the gift is made after 18 December 2002,

iv.  a housing corporation resident in Canada and exempt from tax under paragraph b of section 995,

v.  a municipality in Canada,

v.1.  the Agence de la Francophonie or any of its subsidiary bodies, if the gift is made after 30 March 2004,

vi.  the United Nations or an agency thereof,

vii.  a prescribed foreign university the student body of which ordinarily includes students from Canada,

viii.  a foreign charitable organization to which the State or Her Majesty in right of Canada or a province, other than Québec, has made a gift in the taxation year of the corporation or in the twelve months preceding that year, or

ix.  the State or to Her Majesty in right of Canada or a province, other than Québec;

(b)  the aggregate of all amounts each of which is the fair market value of a gift, other than a gift the fair market value of which is included in the aggregate described in paragraph c or d, made by the corporation to the State or to Her Majesty in right of Canada or a province, other than Québec before 1 April 1998 or pursuant to an obligation in writing entered into on or before 31 March 1998, and in the year or in any of the five preceding taxation years;

(c)  the aggregate of all amounts each of which is the fair market value, as certified by the Minister of the Environment, of a gift the object of which is a property described in section 710.0.1, other than a gift the fair market value of which is included in the aggregate described in paragraph d, made by the corporation in the year or in any of the five preceding taxation years,

i.  in the case of a property described in paragraph a or b of section 710.0.1, to

(1)  a registered charity whose mission in Québec, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment, in the conservation of the ecological heritage,

(2)  a municipality in Québec, or

(3)  the State or Her Majesty in right of Canada, and

ii.  in the case of a property described in paragraph c or d of section 710.0.1, to

(1)  a registered charity one of the main missions of which, at the time of the gift, consists mainly, in the opinion of the Minister of the Environment of Canada, in the conservation and protection of Canada’s environmental heritage and that is, in the opinion of the Minister of the Environment, an appropriate donee in the circumstances, or

(2)  the State, Her Majesty in right of Canada or a province, other than Québec, the United States or any State of that country, a municipality or any other public body exercising government functions; and

(d)  the aggregate of all amounts each of which is the fair market value of a gift made by the corporation in the year or in any of the five preceding taxation years to

i.  an institution or a public authority referred to in subparagraph a of the third paragraph of section 232, where the object of the gift is a cultural property described in that paragraph, or

ii.  a certified archival centre or an accredited museum, where the object of the gift is a cultural property described in subparagraph c of the third paragraph of section 232, except where it is also described in subparagraph a of that third paragraph.

1972, c. 23, s. 532; 1972, c. 26, s. 54; 1975, c. 22, s. 199; 1978, c. 26, s. 122; 1984, c. 15, s. 163; 1986, c. 19, s. 140; 1988, c. 4, s. 50; 1992, c. 65, s. 43; 1993, c. 16, s. 251; 1993, c. 19, s. 24; 1993, c. 64, s. 43; 1994, c. 14, s. 34; 1994, c. 22, s. 243; 1995, c. 1, s. 49; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1997, c. 14, s. 97; 1998, c. 16, s. 251; 1999, c. 36, s. 160(1); O.C. 1312-99; 1999, c. 83, s. 62; 2001, c. 7, s. 169; 2003, c. 2, s. 186; 2003, c. 9, s. 42; 2004, c. 21, s. 99; 2005, c. 23, s. 57.