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Québec Income Tax -> Tax credit and
deduction amounts subject to
automatic indexation
Tax credits and deductions subject to automatic indexation
2012
2011
2010
2009
Non-refundable tax credits (tax credit is
20% of stated amount)
Basic personal amount
10,925
10,640
10,505
10,455
Amount for a person living alone
basic amount
1,280
1,245
1,230
1,225
single-parent family supplement
1,585
1,545
1,525
1,520
Age amount for person over 65
2,350
2,290
2,260
2,250
Amount for retirement income
2,090
2,035
2,010
2,000
Amount of transfer of recognized parental
contribution
maximum amount of
recognized needs
7,200
7,015
6,925
6,890
reduction when
only one study term completed
2,015
1,965
1,940
1,930
Amount for other dependants
2,930
2,855
2,820
2,805
Amount for severe and prolonged mental or
physical impairment
2,485
2,420
2,390
2,380
Reduction thresholds for certain tax
credits (1)
31,695
30,875
30,490
30,345
Certain deductions
and non-taxable amounts
Maximum amount - deduction for workers
1,075
1,045
1,030
1,025
Amount of the personal contribution
for the purposes of the deduction for tradespersons' tools
1,085
1,055
1,040
1,035
Maximum amount - exemption relating
to allowances paid to emergency services volunteers
1,075
1,045
1,030
1,025
Amount for non-taxation of certain
allowances for room and board paid to young athletes
325
315
310
310
Refundable tax
credits
Child Assistance
(2)
maximum 1st child
2,263
2,204
2,176
2,166
maximum 2nd and
3rd children
1,131
1,102
1,088
1,083
maximum 4th and
subsequent children
1,696
1,652
1,631
1,623
maximum for
single-parent family
793
772
762
758
minimum for 1st
child
635
619
611
608
minimum for 2nd
and subsequent children
586
571
564
561
minimum for
single-parent family
317
309
305
304
monthly for
handicapped child
179
174
172
171
Reduction threshold - single-parent family
(not yet available for 2011/12)
32,856
32,676
Reduction threshold - couple (not yet
available for 2011/12)
44,788
44,599
Refundable
tax credit for medical expenses
maximum amount
1,103
1,074
1,061
1,056
minimum amount of
work-related income
2,825
2,750
2,715
2,700
reduction
threshold
21,340
20,785
20,525
20,425
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
Reduced by 3% of
caregiver's family income in excess of
53,465
52,080
51,425
51,180
1% contribution by individuals to
the Health Services Fund
Maximum threshold of
first taxable income bracket
13,660
13,305
13,140
13,075
Maximum threshold of
second taxable income bracket
47,490
46,260
45,680
45,460
Indexation factor
1.0266
1.0127
1.0048
1.0236
(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)Calcul@ide,
on the Régie des Rentes Québec (RRQ) website, will help you estimate the
amount of refundable tax credit you will receive from the Child Assistance
program.
For 2011 and later years, the Solidarity tax
credit replaces the QST credit, property tax refund, and tax credit
for residents of a northern village. The parameters of the
solidarity tax credit will be indexed as of 2013.
Solidarity
Tax Credit
Year
2012
2011
Amounts for the
QST
basic amount
265
220
amount for spouse
265
220
additional amount for person
living alone
128
125
Amount for
housing
amount for a couple
625
100
amount for a person living alone
515
75
amount for each dependent child
110
25
Amounts for
individuals living in a northern village
amount per adult
790
775
amount for each dependent child
339
332
Solidarity tax credit
reduction threshold
31,695
30,875
Year
2010
2009
QST credit (for
2011 and later years see Solidarity tax credit)
basic amount
179
178
amount for spouse
179
178
amount for person
living alone
122
121
Property tax
refund (for 2011 and later years see Solidarity tax credit)
maximum
allowable taxes
1,510
1,505
taxes deducted per adult
495
495
Tax credit for residents of a northern
village (for 2011 and later years see Solidarity tax credit)
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