P-5.1 - Act respecting the sectoral parameters of certain fiscal measures

Schedule Disposition versions

2020-06-15

SCHEDULE I

MINISTER OF CULTURE AND COMMUNICATIONS

CHAPTER I

MEASURES COVERED BY THIS SCHEDULE

1.1. The Minister of Culture and Communications administers the sectoral parameters of the following fiscal measures:

(1) the increase of the eligible amount of a gift of a work of public art provided for in sections 716.0.1.1, 716.0.1.2, 752.0.10.15.1 and 752.0.10.15.2 of the Taxation Act (chapter I 3); and

(2) the increase of the eligible amount of a gift of an immovable intended for cultural purposes provided for in sections 716.0.1.1 and 752.0.10.15.1 of the Taxation Act.

CHAPTER II

SECTORAL PARAMETERS OF INCREASE OF ELIGIBLE AMOUNT OF GIFT OF WORK OF PUBLIC ART

DIVISION I

INTERPRETATION AND GENERAL

2.1. In this chapter, “increase of the eligible amount of a gift of a work of public art” means

(1) the fiscal measure provided for either in section 716.0.1.1 of the Taxation Act, under which the eligible amount of a gift described in subparagraph 2 of subparagraph i of subparagraph b of the second paragraph of section 716.0.1.1 of that Act that a corporation may deduct in computing its taxable income for a taxation year is increased, or in section 752.0.10.15.1 of that Act, under which the eligible amount of a gift described in subparagraph 2 of subparagraph i of subparagraph b of the second paragraph of section 752.0.10.15.1 of that Act that an individual may deduct from the individual’s tax otherwise payable for a taxation year is increased; or

(2) the fiscal measure provided for either in section 716.0.1.2 of the Taxation Act, under which the eligible amount of a gift described in the second paragraph of section 716.0.1.2 of that Act that a corporation may deduct in computing its taxable income for a taxation year is increased, or in section 752.0.10.15.2 of that Act, under which the eligible amount of a gift described in the second paragraph of section 752.0.10.15.2 of that Act that an individual may deduct from the individual’s tax otherwise payable for a taxation year is increased.

2.2. To benefit from an increase of the eligible amount of a gift of a work of public art, a person must obtain the following certificates from the Minister:

(1) a certificate relating to the acquisition and conservation of the work in a public space (in this chapter referred to as a “conservation in a public space certificate”), where the fiscal measure described in paragraph 1 of the definition of "increase of the eligible amount of a gift of a work of public art" in section 2.1 applies; or

(2) a certificate relating to the installation and conservation of the work in an educational space (in this chapter referred to as a “conservation in an educational space certificate”), where the fiscal measure described in paragraph 2 of the definition of “increase of the eligible amount of a gift of a work of public art” in section 2.1 applies.

DIVISION II

CONSERVATION IN A PUBLIC SPACE CERTIFICATE

2.3. A conservation in a public space certificate issued to a person certifies that the work of public art referred to in the certificate has been acquired to be installed in a public space by a municipality in Québec or a municipal or public body performing a function of government in Québec, other than a school service centre or a school board, in accordance with its policy on the acquisition and conservation of works of public art.

DIVISION III

CONSERVATION IN AN EDUCATIONAL SPACE CERTIFICATE

2.4. A conservation in an educational space certificate issued to a person certifies that the work of public art referred to in the certificate has been acquired to be installed in a place accessible to students and that its conservation will be ensured.

CHAPTER III

SECTORAL PARAMETERS OF INCREASE OF ELIGIBLE AMOUNT OF GIFT OF IMMOVABLE INTENDED FOR CULTURAL PURPOSES

DIVISION I

INTERPRETATION AND GENERAL

3.1. In this chapter,

“artists’ studio” means non-residential premises occupied by one or more artists, artisans or craftspersons and set up so that they may create, produce, rehearse or do things there with a view to making an artistic work or art objects;

“eligible donee” means

(1) a municipality in Québec;

(2) a municipal or public body performing a function of government in Québec;

(3) a registered charity, within the meaning of section 1 of the Taxation Act, operating in Québec for the benefit of the community or in the field of arts or culture;

(4) a registered cultural or communications organization, within the meaning of section 1 of Taxation Act; or

(5) a registered museum, within the meaning of section 1 of the Taxation Act;

“increase of the eligible amount of a gift of an immovable intended for cultural purposes” means the fiscal measure provided for either in section 716.0.1.1 of the Taxation Act, under which the eligible amount of a gift described in subparagraph ii of subparagraph b of the second paragraph of section 716.0.1.1 of that Act that a corporation may deduct in computing its taxable income for a taxation year is increased, or in section 752.0.10.15.1 of that Act, under which the eligible amount of a gift described in subparagraph ii of subparagraph b of the second paragraph of section 752.0.10.15.1 of that Act in respect of which an individual may deduct an amount from the individual’s tax otherwise payable for a taxation year is increased.

3.2. To benefit from an increase of the eligible amount of a gift of an immovable intended for cultural purposes, a person must obtain either of the following qualification certificates from the Minister:

(1) a qualification certificate in respect of a building capable of housing artists’ studios (in this chapter referred to as an “artists’ studios qualification certificate”); or

(2) a qualification certificate in respect of a building capable of housing cultural organizations (in this chapter referred to as a “cultural premises qualification certificate”).

DIVISION II

ARTISTS’ STUDIOS QUALIFICATION CERTIFICATE

3.3. An artists’ studios qualification certificate issued to a person certifies that the building referred to in the certificate is recognized as a building capable of housing artists’ studios.

3.4. A building may be recognized as a building capable of housing artists’ studios if

(1) it has been acquired by an eligible donee who intends to set up premises, intended mainly to serve as artists’ studios, that will be offered for rent at affordable price ranges;

(2) it has at least 1,000 square metres of floor space that can be set up as artists’ studios;

(3) its geographical location makes it a suitable place for artists’ studios; and

(4) its conversion into artists’ studios is a feasible project that can contribute to the establishment and long-term viability of artists’ studios in an urban setting.

DIVISION III

CULTURAL PREMISES QUALIFICATION CERTIFICATE

3.5. A cultural premises qualification certificate issued to a person certifies that the building referred to in the certificate is recognized as a building capable of housing cultural organizations.

3.6. A building may be recognized as a building capable of housing cultural organizations if

(1) it has been acquired by an eligible donee who intends to set up mainly premises that will be offered for rent at affordable price ranges to registered charities operating in the field of arts or culture, to registered cultural or communications organizations or to registered museums; and

(2) its conversion for the purposes described in paragraph 1 is a feasible project.

For the purposes of the first paragraph, “registered charity”, “registered cultural or communications organization” and “registered museum” have the meaning assigned by section 1 of the Taxation Act.

2015, c. 21, s. 590; 2020, c. 1, s. 310.

2015-10-21

SCHEDULE I

MINISTER OF CULTURE AND COMMUNICATIONS

CHAPTER I

MEASURES COVERED BY THIS SCHEDULE

1.1. The Minister of Culture and Communications administers the sectoral parameters of the following fiscal measures:

(1) the increase of the eligible amount of a gift of a work of public art provided for in sections 716.0.1.1, 716.0.1.2, 752.0.10.15.1 and 752.0.10.15.2 of the Taxation Act (chapter I 3); and

(2) the increase of the eligible amount of a gift of an immovable intended for cultural purposes provided for in sections 716.0.1.1 and 752.0.10.15.1 of the Taxation Act.

CHAPTER II

SECTORAL PARAMETERS OF INCREASE OF ELIGIBLE AMOUNT OF GIFT OF WORK OF PUBLIC ART

DIVISION I

INTERPRETATION AND GENERAL

2.1. In this chapter, “increase of the eligible amount of a gift of a work of public art” means

(1) the fiscal measure provided for either in section 716.0.1.1 of the Taxation Act, under which the eligible amount of a gift described in subparagraph 2 of subparagraph i of subparagraph b of the second paragraph of section 716.0.1.1 of that Act that a corporation may deduct in computing its taxable income for a taxation year is increased, or in section 752.0.10.15.1 of that Act, under which the eligible amount of a gift described in subparagraph 2 of subparagraph i of subparagraph b of the second paragraph of section 752.0.10.15.1 of that Act that an individual may deduct from the individual’s tax otherwise payable for a taxation year is increased; or

(2) the fiscal measure provided for either in section 716.0.1.2 of the Taxation Act, under which the eligible amount of a gift described in the second paragraph of section 716.0.1.2 of that Act that a corporation may deduct in computing its taxable income for a taxation year is increased, or in section 752.0.10.15.2 of that Act, under which the eligible amount of a gift described in the second paragraph of section 752.0.10.15.2 of that Act that an individual may deduct from the individual’s tax otherwise payable for a taxation year is increased.

2.2. To benefit from an increase of the eligible amount of a gift of a work of public art, a person must obtain the following certificates from the Minister:

(1) a certificate relating to the acquisition and conservation of the work in a public space (in this chapter referred to as a “conservation in a public space certificate”), where the fiscal measure described in paragraph 1 of the definition of "increase of the eligible amount of a gift of a work of public art" in section 2.1 applies; or

(2) a certificate relating to the installation and conservation of the work in an educational space (in this chapter referred to as a “conservation in an educational space certificate”), where the fiscal measure described in paragraph 2 of the definition of “increase of the eligible amount of a gift of a work of public art” in section 2.1 applies.

DIVISION II

CONSERVATION IN A PUBLIC SPACE CERTIFICATE

2.3. A conservation in a public space certificate issued to a person certifies that the work of public art referred to in the certificate has been acquired to be installed in a public space by a municipality in Québec or a municipal or public body performing a function of government in Québec, other than a school board, in accordance with its policy on the acquisition and conservation of works of public art.

DIVISION III

CONSERVATION IN AN EDUCATIONAL SPACE CERTIFICATE

2.4. A conservation in an educational space certificate issued to a person certifies that the work of public art referred to in the certificate has been acquired to be installed in a place accessible to students and that its conservation will be ensured.

CHAPTER III

SECTORAL PARAMETERS OF INCREASE OF ELIGIBLE AMOUNT OF GIFT OF IMMOVABLE INTENDED FOR CULTURAL PURPOSES

DIVISION I

INTERPRETATION AND GENERAL

3.1. In this chapter,

“artists’ studio” means non-residential premises occupied by one or more artists, artisans or craftspersons and set up so that they may create, produce, rehearse or do things there with a view to making an artistic work or art objects;

“eligible donee” means

(1) a municipality in Québec;

(2) a municipal or public body performing a function of government in Québec;

(3) a registered charity, within the meaning of section 1 of the Taxation Act, operating in Québec for the benefit of the community or in the field of arts or culture;

(4) a registered cultural or communications organization, within the meaning of section 1 of Taxation Act; or

(5) a registered museum, within the meaning of section 1 of the Taxation Act;

“increase of the eligible amount of a gift of an immovable intended for cultural purposes” means the fiscal measure provided for either in section 716.0.1.1 of the Taxation Act, under which the eligible amount of a gift described in subparagraph ii of subparagraph b of the second paragraph of section 716.0.1.1 of that Act that a corporation may deduct in computing its taxable income for a taxation year is increased, or in section 752.0.10.15.1 of that Act, under which the eligible amount of a gift described in subparagraph ii of subparagraph b of the second paragraph of section 752.0.10.15.1 of that Act in respect of which an individual may deduct an amount from the individual’s tax otherwise payable for a taxation year is increased.

3.2. To benefit from an increase of the eligible amount of a gift of an immovable intended for cultural purposes, a person must obtain either of the following qualification certificates from the Minister:

(1) a qualification certificate in respect of a building capable of housing artists’ studios (in this chapter referred to as an “artists’ studios qualification certificate”); or

(2) a qualification certificate in respect of a building capable of housing cultural organizations (in this chapter referred to as a “cultural premises qualification certificate”).

DIVISION II

ARTISTS’ STUDIOS QUALIFICATION CERTIFICATE

3.3. An artists’ studios qualification certificate issued to a person certifies that the building referred to in the certificate is recognized as a building capable of housing artists’ studios.

3.4. A building may be recognized as a building capable of housing artists’ studios if

(1) it has been acquired by an eligible donee who intends to set up premises, intended mainly to serve as artists’ studios, that will be offered for rent at affordable price ranges;

(2) it has at least 1,000 square metres of floor space that can be set up as artists’ studios;

(3) its geographical location makes it a suitable place for artists’ studios; and

(4) its conversion into artists’ studios is a feasible project that can contribute to the establishment and long-term viability of artists’ studios in an urban setting.

DIVISION III

CULTURAL PREMISES QUALIFICATION CERTIFICATE

3.5. A cultural premises qualification certificate issued to a person certifies that the building referred to in the certificate is recognized as a building capable of housing cultural organizations.

3.6. A building may be recognized as a building capable of housing cultural organizations if

(1) it has been acquired by an eligible donee who intends to set up mainly premises that will be offered for rent at affordable price ranges to registered charities operating in the field of arts or culture, to registered cultural or communications organizations or to registered museums; and

(2) its conversion for the purposes described in paragraph 1 is a feasible project.

For the purposes of the first paragraph, “registered charity”, “registered cultural or communications organization” and “registered museum” have the meaning assigned by section 1 of the Taxation Act.

2015, c. 21, s. 590.