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QC Tax Amounts Subject to Indexation

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Quebec Income Tax   ->   Personal tax credits -> Tax credit and deduction amounts subject to automatic indexation

Quebec Tax Credits and Deductions Subject to Automatic Indexation

The Quebec tax credits in this table are indexed each year using the increase in CPI inflation.  The index used is CPI excluding alcohol and tobacco products.  The average of this index from October 2016 to September 2017 is compared to the average of the index from October 2015 to September 2016.  The increase was 0.782%, which is used for the indexation factor for 2018 amounts.  Some amounts are rounded to the nearest $1, and some are rounded to the nearest $5.

The Quebec March 28, 2017 Budget announced that the personal tax credit system would be revised so that the rate applied would be the lowest personal income tax rate of 16% instead of the 20% rate.  This was further reduced, to 15%, with the November 21, 2017 Economic Plan Update.  Some tax credit amounts were increased in March 2017 in order to result in the same tax reduction, but the basic personal amount was increased more, from $11,635 to $14,890, to result in a $55 increased tax reduction per person.  The basic personal amount was not revised further with the reduction to 15%.  The tax rate change for 2017 will be included in the 2017/2018 detailed Quebec Tax and RRSP Savings Calculator.

Non-refundable tax credits - tax credit is 15% of stated amount (20% in 2016 & earlier years) 2018 2017 2016 2015 2014 2013 2012 2011 2010
Basic personal amount (4) 15,012 14,890 11,550 11,425 11,305 11,195 10,925 10,640 10,505
Amount for a person living alone:
     basic amount (4) 1,721 1,707 1,355 1,340 1,325 1,310 1,280 1,245 1,230
     single-parent family supplement (4) 2,124 2,107 1,675 1,655 1,640 1,625 1,585 1,545 1,525
Age amount for person over 65 (3) (4) 3,158 3,132 2,485 2,460 2,435 2,410 2,350 2,290 2,260
Amount for retirement income (pension income amount) (4) 2,805 2,782 2,210 2,185 2,160 2,140 2,090 2,035 2,010
Amount of transfer of recognized parental contribution
     maximum amount of recognized needs (5) 10,306 10,222 7,610 7,530 7,450 7,380 7,200 7,015 6,925
     reduction when only one study term completed (5) 2,884 2,861 2,130 2,105 2,085 2,065 2,015 1,965 1,940
Amount for other dependants (5) 4,202 4,168 3,100 3,065 3,035 3,005 2,930 2,855 2,820
Amount for severe and prolonged mental or  physical impairment 3,334 3,307 2,625 2,595 2,570 2,545 2,485 2,420 2,390
Reduction thresholds for certain tax credits (1) 34,030 33,755 33,505 33,145 32,795 32,480 31,695 30,875 30,490

 

Certain deductions and non-taxable amounts 2018 2017 2016 2015 2014 2013 2012 2011 2010
Maximum amount - deduction for workers 1,150 1,140 1,130 1,120 1,110 1,100 1,075 1,045 1,030
Amount of the personal contribution for the purposes of the deduction for tradespersons' tools 1,160 1,150 1,140 1,130 1,120 1,110 1,085 1,055 1,040
Maximum amount - exemption relating to allowances paid to emergency services volunteers 1,150 1,140 1,130 1,120 1,110 1,100 1,075 1,045 1,030
Amount for non-taxation of certain allowances for room and board paid to young athletes 360 355 350 345 340 335 325 315 310
 
Indexation factor 1.0082 1.0074 1.0109 1.0106 1.0097 1.0248 1.0266 1.0127 1.0048

 

Refundable tax credits 2018 2017 2016 2015 2014 2013 2012 2011 2010
Child Assistance (2)
     maximum 1st child 2,430 2,410 2,392 2,366 2,341 2,319 2,263 2,204 2,176
     maximum 2nd and 3rd children 1,214 1,204 1,195 1,182 1,170 1,159 1,131 1,102 1,088
     maximum 4th and subsequent children 1,821 1,806 1,793 1,774 1,755 1,738 1,696 1,652 1,631
     maximum for single-parent family 852 845 839 830 821 813 793 772 762
     minimum for 1st child 682 676 671 664 657 651 635 619 611
     minimum for 2nd and subsequent children 630 625 620 613 607 601 586 571 564
     minimum for single-parent family 340 337 335 331 328 325 317 309 305
     monthly for handicapped child 192 190 189 187 185 183 179 174 172
Refundable tax credit for medical expenses
     maximum amount 1,185 1,175 1,166 1,153 1,141 1,130 1,103 1,074 1,061
     minimum amount of work-related income 3,030 3,005 2,985 2,955 2,925 2,895 2,825 2,750 2,715
     reduction threshold 22,910 22,725 22,560 22,315 22,080 21,870 21,340 20,785 20,525
Tax credit for respite expenses of informal caregivers, 30% of eligible expenses to maximum of (not indexed) 5,200 5,200 5,200 5,200 5,200 5,200 5,200 5,200 5,200
     Reduced by 3% of caregiver's family income in excess of    57,400 56,935 55,515 55,905 55,320 54,790 53,465 52,080 51,425
Refundable tax credit for holders of a taxi driver's or owner's permit, maximum  574 569 565 559 553 548 535 521 514

 

1% contribution by individuals to the Health Services Fund 2018 2017 2016 2015 2014 2013 2012 2011 2010
     Maximum threshold of first taxable income bracket 14,665 14,545 14,440 14,285 14,135 14,000 13,660 13,305 13,140
     Maximum threshold of second taxable income bracket 50,985 50,570 50,200 49,660 49,140 48,670 47,490 46,260 45,680

(1) Tax credit for a person living alone, for age and for retirement income, refundable tax credit for the QST, property tax refunds and refundable tax credit for individuals living in a northern village.
(2) The maximums shown are for a two-parent family.  See also Child Assistance on the QC website, which provides tables of annual amounts for each income level.  Calcul@ide, on the Regie des Rentes Quebec (RRQ) website, will help you estimate the amount of refundable tax credit you will receive from the Child Assistance program.
(3) As per the 2015 Budget, the age of eligibility for the age amount for persons over 65 would increase by 1 year for each year from 2016 to 2020, at which time the age of eligibility would be 70.  This increase was cancelled, retroactive to the 2016 taxation year, as announced in the February 22, 2017 Information Bulletin 2017-4.  See the March 2017 Quebec Budget article for more information.
(4) These amounts for 2017 were increased as per the Quebec March 28, 2017 Budget
(5) These amounts for 2017 were increased as per the  November 21, 2017 Economic Plan Update.

Sources:  Quebec Ministry of Finance

    - Parameters of the Personal Income Tax System for 2018 - English and French.

    - Parameters of the Personal Income Tax System for 2017 - English and French.

Solidarity Tax Credit

The 2015 Budget announced that the solidarity tax credit would be revised, with the amount to be determined annually rather than monthly, based on information in the tax return. The amount determined would continue to be paid as of July in the following year, but depending on the value determined, the tax credit would be paid on a monthly, quarterly or annual basis. Payments beginning in July 2016 were determined based on the 2015 tax return.  More detailed information on the changes can be found at page A.17 in the 2015-2016 Budget Plan - Additional Information on Fiscal Measures (pdf).

See our article re the Quebec Solidarity Tax Credit.

Revised: November 25, 2017

 

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