Income Tax Act — I-3.3 118.1
Definitions 118.1 (1) In this section, first-time donor [Repealed, 2013, c. 33, s. 10] total charitable gifts , of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift (other than a gift any part of the eligible amount of which is included in the total cultural gifts or the total ecological gifts of any individual for any taxation year) that is made (a) to a qualified donee, (b) in a taxation year that is not a year for which an amount is deducted under subsection 110(2) in computing the individual’s taxable income, and (c) if the individual is (i) not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the five preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) a trust (A) by the trust in the particular year or any of the five preceding taxation years, (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death, (II) the gift is made after the particular year and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; ( total des dons de bienfaisance ) total Crown gifts [Repealed, 2014, c. 39, s. 34] total cultural gifts , of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift (a) of an object that the Canadian Cultural Property Export Review Board has determined meets the criterion set out in paragraph 29(3)(b) of the Cultural Property Export and Import Act , (b) that is made to an institution or a public authority in Canada that is, at the time the gift is made, designated under subsection 32(2) of the Cultural Property Export and Import Act either generally or for a specified purpose related to that object, and (c) that is made (i) if the individual is not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the five preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) if the individual is a trust, (A) by the trust in the particular year or any of the five preceding taxation years, (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which the gift is made, or (C) by the trust if (I) the end of the particular year is dete