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TaxTips.ca Calculators -> Québec Tax Calculator information
Type amounts into yellow cells. Tab or use your mouse to click on the next cell.  
Amounts are recalculated automatically when you tab out of a cell or click elsewhere with your mouse, or click the Calculate button.  
To open links without closing the calculator, right-click on the link and select open in new window. Province QC   Choose tax year      
  Taxpayer   Spouse          
Birth year     Combined Taxes Payable  
Birth month (needed for CPP premiums if turning 18 or 70 during year)     Taxpayer  
Are you eligible to claim the disability amount tax credit?     Spouse  
Are you single? (must be "N" to calculate spouse tax)       Total  
Are you eligible to claim the working income tax benefit (WITB)?            
Prescription drug insurance plan - # of months for which you are required to pay the premium:          
# of months from Jan to Jun in the tax year            
# of months from Jul to Dec in the tax year            
CHILDREN AND OTHER DEPENDENTS  
# children age 16 or less at Dec 31 of tax year -born    
# children age 17 at Dec 31 of tax year -born              
Total # children age 17 or less at Dec 31              
# dependents age 18 at Dec 31 -born <- Only enter dependents here that are eligible for the QC "Amount for other dependents" tax credit - i.e., full-time students pursuing vocational training at the secondary level or post-secondary studies.  
Birth month of dependents age 18 at Dec 31:      
If more than one, put in the average of the birth months    
# dependents age 19+ at Dec 31 -born  
Total # children & other dependents at Dec 31 of the tax year              
If not single, claim dependent tax credit on the return of  
If eligible, claim the Federal equivalent to spouse (eligible dependent) tax credit for ONE of the following dependents:  
Child age 18 or less at the end of year    
Age of this child at the end of year (zero if under 1)      
OR other eligible relative    
Net income of dependent claimed as equivalent to spouse  
INCOME Taxable Income
        Taxpayer   Spouse   Taxpayer Spouse
Income from:             Fed QC Fed QC
  Employment (RL-1 Box A, T4 Box 14)    
  Are you required to pay EI premiums on ALL empl. earnings (up to annual max)?  
  If you answered "N" above, please enter the insurable amount of your earnings, if any, below:        
  EI insurable earnings  
  Are you required to pay QPP contributions on ALL empl. earnings (up to annual max)?          
  If you answered "N" above, please enter the pensionable amount of your earnings, if any, below:        
  QPP pensionable earnings  
  Self-employment income (include business income/loss from rentals)    
  Universal child care benefit (UCCB) - added to income under line 275 for QC - will be claimed          
  by spouse with lower "net income before adjustments"          
  Employment insurance benefits (EI)    
  Old Age Security (OAS)    
  QPP retirement or disability pension    
  # months in year collecting CPP or QPP disability (not retirement) pension          
  Capital gains in excess of capital losses (zero if negative)    
  Cdn dividends eligible for enhanced div tax credit (RL-3 Box A1, T5 Box 24)    
  Cdn non-eligible dividends (RL-3 Box A2, T5 box 10)    
  RRSP/RRIF withdrawals (when not eligible for pension tax credit)    
  Other income (include property income/loss from rentals) - FEDERAL        
  Other income (include property income/loss from rentals) - QC        
  Pension income (eligible for pension tax credit for persons 65+)    
  Qualified pension income (eligible for pension credit for any age)    
  Qualified pension income (eligible for pension tax credit even if taxpayer is under 65) includes
- life annuity payments from a superannuation or pension plan
- pmts from a RRIF, or annuity pmts from an RRSP or from a DPSP, received as a result of the death of a spouse or common-law partner.
 
Pension splitting - maximum allowable is 50% of eligible pension income.
        Taxpayer   Spouse   Taxpayer Spouse
  Make sure birth year is entered for both Taxpayer and Spouse Fed QC Fed QC
  Number of months married or living common-law  
A. Total pension income eligible for pension tax credit (based on age)            
  Maximum pension amount transferable (50% x A/12 x #months married)            
  Amount that you are electing to transfer:     Txpr to Spouse   Spouse to Txpr          
  Federal    
  Quebec    
  Any resulting additions to pension income are shown here, and reductions to income are in deductions area.
  After pension splitting - pension income eligible for pension tax credit            
  Transfer of tax withheld from eligible pension income: Taxpayer   Spouse          
  Total tax deducted from pension income of taxpayer Federal            
      QC            
Total income for tax purposes - line 150 Fed, line 199 QC
DEDUCTIONS Taxpayer Spouse
        Taxpayer   Spouse   Fed QC Fed QC
  RRSP deduction    
  Other deductions - FEDERAL        
  Other deductions - QC        
  Deduction for elected split-pension amount
  Deduction for 50% of QPP on self-employment income      
  Deduction for employer portion of QPIP on self-employment income
  Deduction for workers    
Net income before adjustments (for calculation of clawbacks, zero if negative) - line 234 Fed
  Clawback of EI and OAS      
Net income for tax purposes - line 236 Fed, line 275 QC
  Universal child care benefit (UCCB) QC - from input in income area    
  Net capital losses of other years (after Oct 17, 2000)    
  Non-capital losses of other years    
Taxable income (zero if negative) - line 260 Fed, line 299 QC
  Less dividend gross-up    
  Add back non-taxable portion of capital gains less capital losses carried forward    
  Add back clawbacks (the clawbacks are treated as another tax for the average tax rate calculation)    
Adjusted taxable income (zero if negative) for average tax rate calculation at bottom    
NON-REFUNDABLE TAX CREDITS        
  Taxpayer   Spouse          
Public transit costs (Federal)            
Federal child fitness amounts max $500 for each child age 16 or less    
Federal child arts - max $500 each age 16 or less, 18 or less for disabled    
Federal first-time homebuyers' tax credit (max $5,000 per qualifying home)    
Medical expenses-usually best claimed by lower income spouse      
QC prescr. Drug Plan Prem. prior year tax return for Federal medical claim              
QC Medical expenses which are not included in Federal medical expense claim              
QC Prescr. Drug Insurance Plan Premiums current year for QC medical claim            
Federal tax return - claim medical on tax return of
QC tax return - claim medical on tax return of
Charitable donations-usually best claimed by higher income spouse  
First time donor super-credit - Is this the first donation after 2007 for taxpayer and spouse?
Medical and donations can be claimed by either spouse-see which one works best.
Donations can be carried forward and used in a future year, or can be split between spouses.
       
Medical expenses can be claimed for any 12 month period ending in the tax year.        
Home renovation and homebuyer tax credits can be shared by spouses - see what works best.        
QC age amount, amount for a person living alone, and amount for retirement income        
Are you eligible for the amount for a person living alone?  
Amount available for credit              
If married, amount to be claimed on spouse return        
Federal tax credits for age, pension, disability, and child amounts are automatically transferred to other spouse if unused.        
Students Taxpayer   Spouse          
  Student loan interest current yr (can be carried forward up to 5 years)        
Unused student loan interest from prior year: Federal            
      Quebec            
Unused tuition/education/text amounts from prior year: Federal            
Unused tuition and examination fees from prior year: Quebec            
Resident of different province at the previous year end - use the federal tuition fees from your prior year T2202A, as long as this does not exceed the total carried forward amount for tuition/education/textbook amount shown on your federal notice of assessment. The education/textbook amounts are not used in QC.        
  Tuition fees paid in the year for Federal tax credit            
  QC tuition and examination fees eligible for the 20% rate            
  QC tuition and examination fees eligible for the 8% rate      
The rate for the tax credit for tuition and examination fees was reduced to 8% from 20% on March 28, 2013.        
  Federal education/textbook amounts Part time- # of months        
    Full time - # of months
Transfers of Federal tuition/education amounts between spouses and QC amounts transferable to a parent or grandparent:        
  Unused federal tuition/education/textbook amounts before transfers            
  Maximum federal allowable transfer from spouse            
  Unused federal amounts electing to transfer from spouse            
  Maximum Quebec tax credit transferable to a parent or grandparent      
  Amount that you are electing to transfer - this only affects amount carried forward below      
TAXES AND PREMIUMS Taxpayer   Spouse  
        Federal   QC   Federal   QC  
  Federal and QC tax before non-refundable tax credits (A)        
  Basic personal amount        
  Spouse/equivalent            
  Age amount (reduced above certain income levels)            
  QC age amount, person living alone and amount for retirement income            
  Dependent children under 18 (Fed)            
  Amount for dependents (QC)            
  Employment credit amount (Fed)            
  Pension amount            
  Disability amount        
  Public transit amount (Fed)            
  Federal child fitness amount            
  Federal child arts amount            
  First-time homebuyers' amount            
  Employment insurance            
  QPP on empl earnings            
  1/2 QPP on self-empl earnings            
  QPIP premiums paid on empl earnings            
  QPIP premiums on self-empl earnings            
  Federal tuition education and textbook amounts            
  Amounts transferred from spouse            
  Student loan interest (see bottom for amount unused)        
  Medical expenses        
  Total amount for non-refundable tax credits (B)        
  Non-refundable tax credits @ (B) x      
  Donations tax credit        
  Enhanced dividend tax credit        
  Small business dividend tax credit        
  Experienced worker tax credit for age 65+            
  QC Tuition and examination fees tax credit            
                       
  Total non-refundable tax credits (C)        
  Subtotal Federal (zero if negative) and QC tax (A) - (C)        
  Credits transferred from one spouse to the other (QC only) (D)            
  Subtotal Federal and QC tax (zero if negative) (C) - (D)        
  Additional tax for Federal alternative minimum tax (AMT)            
  Refundable tax credit for medical expenses        
  Federal refundable working income tax benefit (WITB)            
  QC refundable tax credit respecting the work premium              
  Refundable QC abatement            
Income tax payable (refundable if negative)        
  Clawback payable re EI and OAS            
  QPP on self-employment income            
  QPIP on self-employment income            
  Contribution to the health services fund (HSF)            
  Progressive health contribution            
  Premium payable under the QC prescription drug insurance plan            
Total payable (refundable if negative)     <-(A)->   <-(A)->  
  Less total income tax deducted (information slips/instalments) - Fed/QC        
  Transfer of withholding tax re pension splitting        
  Adjusted total income tax credits        
  Add advance payment of work premium - RL-19 boxes A and B            
Balance payable (refund due if negative)        
Total Federal and QC balance payable (refund if negative)            
  QPP paid on employment income (B)     (B)    
  EI paid on employment income (C)     (C)    
  QPIP paid on employment income (D)     (D)    
Total Federal and QC taxes, clawbacks, QPP/EI premiums (A+B+C+D)   (A+B+C+D)    
Taxable income without RRSP deduction            
Tax savings re RRSPs / Marginal tax rate (see note below)        
Average tax rate based on taxable income            
= total taxes, clawbacks, CPP/EI divided by taxable income                
Avg tax rate based on adjusted taxable income            
Note: RRSP contributions by one spouse may also reduce the taxes payable of the other spouse - this is not reflected in the RRSP savings.
When RRSP contributions cause UCCB income to move from one spouse to the other, tax savings re RRSPs are not accurate.
 
Unused student loan interest        
Unused tuition, education and textbook amounts        
Donations in excess of 75% of net income - carry forward        
Federal alternative minimum tax (AMT) is estimated based on available information. AMT not calculated for QC.  
This calculator is intended to be used for planning purposes. It does not include every available tax credit. We strive for accuracy, but cannot guarantee it. Calculations are based on rates known as of February 3, 2014. 2014 WITB rates are as per CRA information.  2014 prescription drug insurance plan factors are estimated based on indexation.  
 

Revised: February 03, 2014

 

 

 

 

 

 

 

 

 

 

 

 

 

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