Source: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/350-to-3981-non-refundable-tax-credits/line-395/
Timestamp: 2019-04-25 12:22:54+00:00

Document:
To calculate the amount that you can claim on line 395, complete either Work Chart 395 or Schedule V.
Your donations and gifts were all made in 2018 (in other words, you are not carrying to 2018 an amount for donations and gifts made in a previous year).
See “Completing Work Chart 395” below.
If neither of the statements above applies to your situation, you must complete Schedule V.
You must also complete Schedule V to claim the additional tax credit for a large cultural donation or the tax credit for cultural patronage. You may be able to claim these credits if you donated at least $5,000 to a registered charity operating in Québec in the arts and culture sector.
Tuition fees do not qualify for the credit, even if they are related to religious instruction.
Enter the total of your charitable donations and gifts on line 1 of the work chart.
The tax credit rate is 20% for the first $200 of the donation and 24% or 25.75% for the remainder.
You can carry forward an amount that you do not use to claim the tax credit in 2018 to taxation years 2019 through 2023.
The amount of your donation is shown on the receipt issued by the donee (the organization to which the donation was made). Keep the receipt in case we ask for it.
If you are a member of a religious order who has taken a vow of perpetual poverty and all or part of your charitable donations and gifts were made to your religious order, enter the total of those donations and gifts on line 1 of Work Chart 395.
You can claim a tax credit for charitable donations, gifts of cultural property, ecological gifts and gifts of musical instruments that you made in 2018, as well as for any portion of such donations made from 2013 to 2017 that you have never used to calculate the tax credit.
See Table 1 below for information about charitable donations and gifts and tables 2 and 3 for information about other gifts (gifts of cultural property, ecological gifts and gifts of musical instruments).
If you made a monetary donation of $5,000 or more to certain donees operating in Québec in the arts and culture sector, you may be eligible for an additional tax credit (see “Additional tax credit for a large cultural donation” below).
If you donated a public work of art, the value of your donation can be increased (see “Gift of a public work of art” below).
If you donated a work of art whose value cannot be increased as a public work of art, see “Gift of a work of art whose value cannot be increased as a public work of art” below.
If you donated a building in Québec that can house artist studios or one or more cultural organizations, the value of the gift can be increased (see “Gift of a building for cultural purposes” below).
If you donated food products, the value of your donation can be increased (see “Donations of food products” below).
Any unused portion of the eligible amount of a donation or gift, that is, any portion for which you did not claim the tax credit, can be carried forward five years from the year in which you made the donation or gift.
Mr. Patel donated $1,500 to a registered charity. In gratitude, the organization gave him two tickets to a show, worth $200. The eligible amount of the donation is $1,300 ($1,500 – $200).
You were a recognized agricultural producer.
The donation was made to a registered charity that was a member of the Food Banks of Quebec network (either a Moisson member or, in the case of a donation made after March 17, 2016, an associate member).
The donated food products were eligible agricultural products.
You operated a food processing business.
The donation was made to a registered charity that was a member of the Food Banks of Quebec network (either a Moisson member or an associate member).
The donated food products were eligible food products.
If all of the conditions were met, enter the eligible amount of the donation of line 5a of Schedule V.
The Ministère de la Culture et des Communications issued you a qualification certificate for the building, along with a certificate confirming its fair market value based not only on the value of the building itself, but also on that of the land on which it is located.
If both conditions are met, enter the eligible amount of the gift on line 12 of Schedule V (to determine the eligible amount, you must use the fair market value shown on the certificate issued by the Ministère de la Culture et des Communications); otherwise, enter the eligible amount of the gift on line 1, 2 or 3 of Schedule V, depending on the donee.
donated a work of art to a Québec museum, the eligible amount of your donation can be increased (see “Gift of a public work of art” and “Works of art donated to a Québec museum” below).
Enclose the Certificate of Disposition of Cultural Property (form TPF-712.0.1-V) with your return if you donated cultural property for which you must hold such a certificate.
Enclose with your return the Certificate for a Gift of Land or a Servitude with Ecological Value (form TPF-712.0.2-V) issued by the Ministère de l'Environnement et de la Lutte contre les changements climatiques.
Ecological property in a Canadian province or territory that borders Québec or in a U.S. state that borders Québec. The preservation and conservation of the property must be important for Québec's ecological heritage.
Contact us to find out what documents are required.
Any unused portion of the eligible amount of a donation or gift, that is, any portion for which you did not claim the tax credit, can generally be carried forward five years from the year in which you made the donation or gift. However, any unused portion of an amount for an ecological gift made after February 10, 2014, can be carried forward for up to 10 years.
If you made a charitable donation or a gift of cultural property to certain donees and the donated property was a public work of art, the eligible amount of the gift can be increased by 25% or 50%.
a Québec municipality or a municipal or public body performing a function of government in Québec (if the gift was made to a school board, see "50% increase" below), provided that, according to the certificate issued by the Minister of Culture and Communications, the work was acquired by the municipality or the body in accordance with its policy of acquisition and conservation of public works of art.
If, based on the above, the eligible amount of the gift can be increased by 25% and the gift of the public work of art is recognized as a gift of cultural property, enter the eligible amount of the gift on line 27 of Schedule V. However, if the gift constitutes a charitable donation, enter the eligible amount of the gift on line 8 of Schedule V.
If, based on the above, the eligible amount of the gift cannot be increased and the gift of the public work of art is recognized as a gift of cultural property, enter the eligible amount of the gift on line 21 or 29 of Schedule V depending on the donee. However, if the gift constitutes a charitable donation, enter the eligible amount of the gift on line 1, 2, 3 or 10 of Schedule V, depending on the donee (see “Gift of a work of art whose value cannot be increased as a public work of art” below).
a private educational institution accredited for the purposes of subsidies under the Act respecting private education.
In order for the 50% increase to apply, the certificate issued by the Ministère de la Culture et des Communications must confirm that the work of art acquired by the donee was acquired for installation in a place accessible to students and that its conservation can be ensured.
If, based on the above, the eligible amount of the gift can be increased by 50% and the gift of the public work of art is recognized as a gift of cultural property, enter the eligible amount of the gift on line 25 of Schedule V. However, if the gift is a charitable donation, enter the eligible amount of the gift on line 6 of Schedule V.
If, based on the above, the eligible amount of the gift cannot be increased and the gift of the public work of art is recognized as a gift of cultural property, enter the eligible amount of the gift on line 21 of Schedule V. However, if the gift constitutes a charitable donation, enter the eligible amount of the gift on either line 1 or line 2 of Schedule V, depending on the donee (see “Gift of a work of art whose value cannot be increased as a public work of art” below).
In order to increase the eligible amount of a gift of a public work of art by 25% or 50%, you must hold a certificate confirming the fair market value of the public work of art you donated. If the gift constitutes a charitable donation, its fair market value must be certified by the Ministère de la Culture et des Communications; if, however, it constitutes a gift of cultural property, its fair market value must be certified by the Canadian Cultural Property Export Review Board or the Conseil du patrimoine culturel du Québec, as applicable (see Table 2 above).
You must use the fair market value shown on the certificate to determine the eligible amount of the gift.
You can claim a tax credit if you donate a work of art whose value cannot be increased as a public work of art and the donation constitutes a charitable donation (for example, a gift of a work of art to a registered charity), provided the donee disposes of the work of art in the year the gift is made or in any of the subsequent five years. If you receive the receipt for your gift after filing your return, you can ask to have the credit granted for the year of your gift by filing form TP-1.R-V, Request for an Adjustment to an Income Tax Return.
made to a municipal or public body performing a function of government in Canada.
If you donated a work of art to a Québec museum, that is, a museum located in Québec or a recognized museum, the eligible amount of the gift can be increased by 25%.
Enter the eligible amount of the gift on line 10 of Schedule V. If the gift can be recognized as a gift of cultural property, enter the eligible amount of the gift on line 29 of Schedule V instead.
You donated capital property and, under federal legislation, designated an amount in respect of the property that is deemed to be both the proceeds of disposition and the fair market value of the gift and that is less than the fair market value of the property at the time of the donation.
You donated cultural property or a work of art with a recognized reserve of usufruct or use.
You donated a non-qualifying security (such as an unlisted share that is not a share in a corporation to which you are related).
You donated an option to acquire property held by you.
a registered museum, the Musée national des beaux-arts du Québec, the Musée d'art contemporain de Montréal, the Musée de la civilisation or a museum located in Québec and established under the Museums Act.
If you made such a donation, you can claim both the tax credit for charitable donations and other gifts and the additional tax credit for a large cultural donation.
You cannot claim the additional tax credit for a large cultural donation for more than one donation made after July 3, 2013. Therefore, if you made a donation in one of the four years before 2018, you can only claim the tax credit in 2018 for the unused portion of the eligible amount of the donation.
The tax credit is equal to 25% of the eligible amount of the donation ($25,000 maximum).
You can claim this tax credit for qualifying donations you made in 2018, as well as for any portion of such donations made in 2013 (after July 3), 2014, 2015, 2016 or 2017 for which you have not claimed the tax credit.
You may also be entitled to the tax credit if the eligible amount of the donation for 2018 is at least $25,000 and the donation is made pursuant to a pledge of donation registered with the Minister of Culture and Communications under which you undertake to pay at least $250,000 to the same donee over a period of no more than ten years (the eligible amount of the donation for each year must be at least $25,000).
The tax credit is equal to 30% of the eligible amount of the donation. You cannot claim the credit if you have already claimed, for the same donation, the tax credit for charitable donations or other gifts or the additional tax credit for a large cultural donation.
The unused portion of the total eligible amount of your donations that qualify for the tax credit can be carried forward five years following the year of the donation.

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