Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3 - Taxation Act
Section 776
Disposition versions
776. An individual who is an elector may deduct from the tax otherwise payable by the individual for a taxation year under this Part, in relation to any contribution of money made by the individual in the taxation year to the official representative of an authorized party or independent candidate or to the financial representative of a leadership candidate of an authorized party entitled to receive such a contribution under the Act respecting elections and referendums in municipalities (chapter E-2.2), except any contribution made by a candidate of an authorized party, an authorized independent candidate or a leadership candidate of an authorized party for the candidate’s own benefit or for that of the party for which the candidate is running, an amount equal to the aggregate of
(a) 85% of the lesser of $50 and the aggregate of all amounts each of which is such a contribution, and
(b) 75% of the amount by which $50 is exceeded by the lesser of $200 and the aggregate described in subparagraph a.
For the purposes of this section, a contribution of money does not include a contribution, or a part thereof, made by an individual and in respect of which the individual has obtained, or is entitled to obtain, a refund or any other form of assistance.
In this section, the expression “elector” has the meaning assigned to it by the Act respecting elections and referendums in municipalities.
776. An individual who is an elector may deduct from the tax otherwise payable by the individual for a taxation year under this Part, in relation to any contribution of money made by the individual in the taxation year to the official representative of a party or independent candidate or to the financial representative of a party leadership candidate authorized to receive such a contribution under the Act respecting elections and referendums in municipalities (chapter E-2.2), an amount equal to the aggregate of
(a) 85% of the lesser of $50 and the aggregate of all amounts each of which is such a contribution, and
(b) 75% of the amount by which $50 is exceeded by the lesser of $200 and the aggregate described in subparagraph a.
For the purposes of this section, a contribution of money does not include a contribution, or a part thereof, made by an individual and in respect of which the individual has obtained, or is entitled to obtain, a refund or any other form of assistance.
In this section, the expression “elector” has the meaning assigned to it by the Act respecting elections and referendums in municipalities.
776. An individual who is an elector may deduct from the tax otherwise payable by the individual for a taxation year under this Part an amount equal to the aggregate of
(a) in relation to any contribution of money made by the individual in the taxation year to the official representative of a party or independent candidate or to the financial representative of a party leadership candidate authorized to receive such a contribution under the Act respecting elections and referendums in municipalities (chapter E-2.2), the aggregate of
i. 85% of the lesser of $50 and the aggregate of all amounts each of which is such a contribution, and
ii. 75% of the amount by which $50 is exceeded by the lesser of $200 and the aggregate described in subparagraph i; and
(b) in relation to any contribution of money made by the individual in the taxation year for the benefit of a political party, party authority, independent Member, independent candidate or party leadership candidate authorized to receive such a contribution under the Election Act (chapter E-3.3), the aggregate of
i. 85% of the lesser of $100 and the aggregate of all amounts each of which is such a contribution, and
ii. 75% of the amount by which $100 is exceeded by the lesser of $400 and the aggregate described in subparagraph i.
For the purposes of this section, a contribution of money does not include a contribution, or a part thereof, made by an individual and in respect of which the individual has obtained, or is entitled to obtain, a refund or any other form of assistance.
In this section, the expression “elector” has the meaning assigned to it by the Act respecting elections and referendums in municipalities or the Election Act, as the case may be.
776. An individual who is an elector may deduct from the tax otherwise payable by the individual for a taxation year under this Part an amount equal to the aggregate of
(a) in relation to any contribution of money made by the individual in the taxation year to the official representative of a party or independent candidate authorized to receive such a contribution under the Act respecting elections and referendums in municipalities (chapter E-2.2), the aggregate of
i. 85% of the lesser of $50 and the aggregate of all amounts each of which is such a contribution, and
ii. 75% of the amount by which $50 is exceeded by the lesser of $200 and the aggregate described in subparagraph i; and
(b) in relation to any contribution of money made by the individual in the taxation year for the benefit of a political party, party authority, independent Member or independent candidate authorized to receive such a contribution under the Election Act (chapter E-3.3), the aggregate of
i. 85% of the lesser of $100 and the aggregate of all amounts each of which is such a contribution, and
ii. 75% of the amount by which $100 is exceeded by the lesser of $400 and the aggregate described in subparagraph i.
For the purposes of this section, a contribution of money does not include a contribution, or a part thereof, made by an individual and in respect of which the individual has obtained, or is entitled to obtain, a refund or any other form of assistance.
In this section, the expression “elector” has the meaning assigned to it by the Act respecting elections and referendums in municipalities or the Election Act, as the case may be.
776. An individual who is an elector may deduct from the tax otherwise payable by the individual for a taxation year under this Part an amount equal to the amount obtained by multiplying 75% by the aggregate of
(a) the aggregate of all amounts, not exceeding $140, each of which is a contribution of money made by the individual in the taxation year to the official representative of a party or independent candidate authorized to receive such a contribution under the Act respecting elections and referendums in municipalities (chapter E-2.2); and
(b) the aggregate of all amounts, not exceeding $400, each of which is a contribution of money made by the individual in the taxation year to the official representative of a political party, party authority, independent Member or independent candidate authorized to receive such a contribution under the Election Act (chapter E-3.3).
For the purposes of this section, a contribution of money does not include a contribution, or a part thereof, made by an individual and in respect of which the individual has obtained, or is entitled to obtain, a refund or any other form of assistance.
In this section, the expression “elector” has the meaning assigned to it by the Act respecting elections and referendums in municipalities or the Election Act, as the case may be.
