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I-3 - Taxation Act

Section 752.0.10.7.1
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752.0.10.7.1. No individual may deduct, for a taxation year, an amount under section 752.0.10.6 in respect of a gift of a qualified property unless the individual files with the Minister, along with the fiscal return referred to in section 1000 the individual is required to file for the year, the following certificates issued by the Minister of Sustainable Development, Environment and Parks:
(a)  the certificate certifying that
i.  in the case of a gift whose subject is a property described in paragraph a or b of the definition of “qualified property” in the first paragraph of section 752.0.10.1, the land referred to in that paragraph a or the land encumbered with a servitude referred to in that paragraph b, as the case may be, has undeniable ecological value and, where such is the case, that the mission in Québec of a charity referred to in subparagraph i of paragraph b of the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 consists mainly, at the time of the gift, in the conservation of the ecological heritage, and
ii.  in the case of a gift whose subject is a property described in paragraph c or d of the definition of “qualified property” in the first paragraph of section 752.0.10.1, the land referred to in that paragraph c or the land encumbered with a servitude referred to in that paragraph d, as the case may be, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage and, where such is the case, that a charity referred to in subparagraph iii of paragraph b of the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 is an appropriate donee in the circumstances; and
(b)  the certificate relating to the fair market value of a gift to which the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 refers.
1995, c. 1, s. 77; 1999, c. 36, s. 160; 2003, c. 2, s. 217; 2003, c. 9, s. 82; 2006, c. 3, s. 35; 2010, c. 25, s. 72; 2017, c. 29, s. 138.
752.0.10.7.1. No individual may deduct, for a taxation year, an amount under section 752.0.10.6 in respect of a gift of a qualified property unless the individual files with the Minister, along with the fiscal return referred to in section 1000 the individual is required to file for the year, the following certificates issued by the Minister of Sustainable Development, Environment and Parks:
(a)  the certificate certifying that
i.  in the case of a gift whose object is a property described in paragraph a or b of the definition of “qualified property” in the first paragraph of section 752.0.10.1, the land referred to in that paragraph a or the land encumbered with a servitude referred to in that paragraph b, as the case may be, has undeniable ecological value and, where such is the case, that the mission in Québec of a charity referred to in paragraph a of the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 consists mainly, at the time of the gift, in the conservation of the ecological heritage, and
ii.  in the case of a gift whose object is a property described in paragraph c or d of the definition of “qualified property” in the first paragraph of section 752.0.10.1, the land referred to in that paragraph c or the land encumbered with a servitude referred to in that paragraph d, as the case may be, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage and, where such is the case, that a charity referred to in paragraph c of the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 is an appropriate donee in the circumstances; and
(b)  the certificate relating to the fair market value of a gift to which the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 refers.
1995, c. 1, s. 77; 1999, c. 36, s. 160; 2003, c. 2, s. 217; 2003, c. 9, s. 82; 2006, c. 3, s. 35; 2010, c. 25, s. 72.
752.0.10.7.1. No individual may deduct, for a taxation year, an amount under section 752.0.10.6 in respect of a gift of a qualified property unless the individual files with the Minister, along with the fiscal return referred to in section 1000 the individual is required to file for the year, the following certificates issued by the Minister of Sustainable Development, Environment and Parks:
(a)  the certificate stating that
i.  in the case of a gift whose object is a property described in paragraph a or b of the definition of “qualified property” in the first paragraph of section 752.0.10.1, the land referred to in that paragraph a or the land encumbered with a servitude referred to in that paragraph b, as the case may be, has undeniable ecological value and, where such is the case, that the mission in Québec of a charity referred to in paragraph a of the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 consists mainly, at the time of the gift, in the conservation of the ecological heritage, and
ii.  in the case of a gift whose object is a property described in paragraph c or d of the definition of “qualified property” in the first paragraph of section 752.0.10.1, the land referred to in that paragraph c or the land encumbered with a servitude referred to in that paragraph d, as the case may be, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage and, where such is the case, that a charity referred to in paragraph c of the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 is an appropriate donee in the circumstances; and
(b)  the certificate relating to the fair market value of a gift to which the definition of “total gifts of qualified property” in the first paragraph of section 752.0.10.1 refers.
1995, c. 1, s. 77; 1999, c. 36, s. 160; 2003, c. 2, s. 217; 2003, c. 9, s. 82; 2006, c. 3, s. 35.
752.0.10.7.1. No individual may deduct, for a taxation year, an amount under section 752.0.10.6 in respect of a gift of a qualified property unless the individual files with the Minister, along with the fiscal return referred to in section 1000 the individual is required to file for the year, the following certificates issued by the Minister of the Environment:
(a)  the certificate stating that
i.  in the case of a gift whose object is a property described in paragraph a or b of the definition of "qualified property" in the first paragraph of section 752.0.10.1, the land referred to in that paragraph a or the land encumbered with a servitude referred to in that paragraph b, as the case may be, has undeniable ecological value and, where such is the case, that the mission in Québec of a charity referred to in paragraph a of the definition of "total gifts of qualified property" in the first paragraph of section 752.0.10.1 consists mainly, at the time of the gift, in the conservation of the ecological heritage, and
ii.  in the case of a gift whose object is a property described in paragraph c or d of the definition of "qualified property" in the first paragraph of section 752.0.10.1, the land referred to in that paragraph c or the land encumbered with a servitude referred to in that paragraph d, as the case may be, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage and, where such is the case, that a charity referred to in paragraph c of the definition of "total gifts of qualified property" in the first paragraph of section 752.0.10.1 is an appropriate donee in the circumstances; and
(b)  the certificate relating to the fair market value of a gift to which the definition of "total gifts of qualified property" in the first paragraph of section 752.0.10.1 refers.
1995, c. 1, s. 77; 1999, c. 36, s. 160(1); O.C. 1312-99; 2003, c. 2, s. 217; 2003, c. 9, s. 82.
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