TaxTips.ca
Canadian Tax and
Financial Information
QC Personal Tax Credits

Ads keep this website free for you.
TaxTips.ca does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Looking for US tax information?
See
USTaxTips.net

Need an accounting, tax or financial advisor? Look in our Directory.      Stay Connected with TaxTips.ca!

Home
What's New
Calculators
Personal Tax
Business
Sales Taxes
Free in 30!
Financial Planning
RRSP RRIF TFSA
Real Estate
Stocks Bonds etc.
Seniors
Disabilities
Canada
Alberta
British Columbia
Manitoba
Ontario
Quebec
Saskatchewan
Atlantic Provinces
Territories
Federal Budget
Provincial Budgets
Statistics etc.
Glossary
Site Map
Directory
Advertise With Us
Contact Us/About Us
Links & Resources



Quebec Tax -> Personal tax credits

Quebec Personal Tax Credits and Deductions

Quebec Personal Tax Credit Rate

Unlike other provinces and territories, Quebec did not, for 2016 and earlier years, apply the lowest provincial tax rate (16%) in calculating the non-refundable tax credits.  The rate used was 20%, except for tuition and examination fees after March 28, 2013, and charitable donations in excess of $200.  The Quebec 2017 Budget changed the rate to 16%, but also increased many credit amounts so that the tax effect would be zero, except for the basic personal amount, which would have increased the tax reduction by $55 per person in 2017.  The November 21, 2017 Economic Plan Update reduced the tax rate for the lowest tax bracket, which reduced the rate for personal tax credits further to 15%, increasing the amounts of some tax credits at the same time, but there was no further increase to the basic personal amount.

Quebec Tuition and Examination Fees

The tax rate for tuition and examination fees is reduced from 20% to 8% effective March 28, 2013.  The following tuition and examination fees still qualify for the 20% rate:

bulletfees paid for 2013 for a semester of post-secondary studies that began before March 28, 2013
bulletfees paid to an educational institution recognized by the Minister of Revenue for training, other than training that is part of an institutional program at the post-secondary level, in which you were enrolled before March 29, 2013
bulletfees paid for 2013 for an examination that you took before May 1, 2013
bulletfees paid for 1997 through 2012 that you have not previously used to claim the tax credit

Current year tuition and examination fees must total more than $100 in order to be eligible for the tax credit.

Quebec uses Schedule T for the calculation of the tuition and examination fees tax credit.

For more information see the Revenue Quebec information on Line 398 Tax credit for tuition or examination fees.

Quebec Basic Personal Amount Tax Credit

See QC Tax amounts subject to indexation for the amount of the basic personal tax credit for Quebec, as well as the amounts of other tax credits and deductions.

Quebec tax credit for volunteer firefighters and search and rescue volunteers

At least 200 hours of eligible services must be performed in the taxation year to claim this non-refundable tax credit, which is $3,000 x the lowest tax rate of 16%, for a tax reduction of $480.  If you received tax-exempt remuneration for volunteer search and rescue workers, which is shown in box L-2 of your RL-1 slip, you must include this income in your taxable income in order to claim the tax credit.

For more information see Revenue Quebec resources:

    - Line 390 Tax Credit for Volunteer Firefighters and Search and Rescue Volunteers

    - Tax Credit for Volunteer Firefighters and Search and Rescue Volunteers

Refundable Tax Credit Respecting the Work Premium

People with income from employment or from carrying on a business may apply for the work premium, which is calculated based on income and dependents.  For more information see the Quebec Revenue Ministry Work Premium web page.  Calcul@ide, on the Regie des Rentes Quebec (RRQ) website, will help you estimate the amount of refundable tax credit you will receive for the Work Premium.

The Quebec November 21, 2017 Economic Plan Update announced enhancements to the work premium tax credit.  For the general work premium for households without children, the existing rate of 9% will be increased to 10.8% by 2022.  For the adapted work premium for households without children, the existing rate of 11% will be increased to 12.8% by 2022.  The eligibility criteria for the supplement to the work premium will also be eased.

General Work Premium - Households Without Children
Year 2017 2018 2019 2020 2021 2022
Rate 9% 9.4% 9.7% 10% 10.4% 10.8%

 

Adapted Work Premium - Households Without Children
Year 2017 2018 2019 2020 2021 2022
Rate 11% 11.4% 11.7% 12% 12.4% 12.8%

 

The Quebec 2016 Budget announced that the adapted work premium, which is available for households whose capacity for employment is severely limited, would be increased for 2016, for households without children.  For 2016, the premium rate was increased from 7% to 9%, which resulted in the following maximum premiums:

bulletfor a person living alone, increased from $464.48 to $725.76, and 
bulletfor a couple without children, increased from $881.30 to $1,133.10.

The 2016 family income at which a household is no longer eligible for the adapted work premium was

bullet$17,721.60 for a person living alone, and 
bullet$27,521 for a couple without children.

Starting in 2015, full-time students are not eligible for the work premium or the adapted work premium unless they are, at the end of the taxation year, the parent of a child that lives with them.  For more information see the Revenue Quebec Application for Advance Payments of the Work Premium Tax Credit.

Refundable Tax Credit for Children's Activities

A refundable tax credit for physical, artistic and cultural activities for young people aged 5 to 16 was introduced gradually starting in 2013, as per the November 2012 Budget.

20% of eligible expenses, up to a maximum of $100 for 2013, will be reimbursed.  The maximum eligible expense will increase by $100 each year until it reaches $500 in 2017.  This will provide a tax credit of up to $100 per child in 2017, for families with an income of $130,000 or less.

For a young person with an impairment, an additional tax credit equivalent to the maximum tax credit will be paid once a minimum of 25% of the maximum eligible expense has been paid.

For more information, see the Quebec Revenue Ministry information on the Refundable Tax Credit for Children's Activities.

Medical expense tax credit and refundable medical expense tax credit

Solidarity tax credit

Experienced worker tax credit for ages 65+

Tax shield (fiscal shield) refundable tax credit - on QC website

Refundable tax credit for child assistance - on QC website

Refundable tax credit for seniors for stays in functional rehabilitation transition units - news release on QC website.

Refundable Tax Credit for Eco-Friendly Home Renovation (RenoVert)

The temporary Renovert refundable tax credit, announced by the Quebec 2016 Budget, was only supposed to be available for the 2016 and 2017 tax years.  However, the Quebec 2017 Budget has extended the tax credit to March 31, 2018, except for the construction, renovation, modification or rebuilding of a system for the discharge, collection and disposal of waste water, toilet effluents or grey water, because the new refundable tax credit for the upgrading of residential waste water treatment systems will apply to this work as of April 1, 2017.

Eligible costs are for work done by a qualified contractor under a contract entered into after March 17, 2016 and before April 1, 2017 (now April 1, 2018).  Qualified expenditures must be paid by an individual before October 1, 2017 (now December 31, 2018).

The work must have a positive environmental impact or improve the dwelling's energy efficiency.  Both principal residences and cottages are eligible dwellings for the tax credit, provided the cottage is suitable for year-round occupancy.  The initial construction of the dwelling must have been completed before January 1, 2016.

The refundable tax credit will be for 20% of eligible expenditures in excess of $2,500, with the tax credit capped at $10,000.  Co-owners of an eligible dwelling can split the tax credit.  The total amount of the tax credit cannot exceed $10,000 for each eligible dwelling.

The previous EcoRenov refundable tax credit was only available for the 2013 and 2014 tax years.  The EcoRenov tax credit was for work done by a qualified contractor under a contract entered into after October 7, 2013 and before November 4, 2014.

Revenu Quebec information on the RenoVert Tax Credit:

     - RenoVert Tax Credit

     - List of Recognized Eco-Friendly Renovation Work

Refundable Tax Credit for Residential Waste Water Treatment Facilities

The Quebec 2017 Budget provides for a refundable tax credit over a 5 year period beginning April 1, 2017, to bring residential waste water treatment facilities up to standard.  This credit will be for 20% of eligible expenses in excess of $2,500, with the tax credit capped at $5,500.  The tax credit will reach $5,500 when total eligible expenses are $30,000.  Eligible dwellings will be isolated dwellings as per the Regulation Respecting Waste Water Disposal Systems For Isolated Dwellings s. 1(u) (see below), and must be principal and secondary residences inhabitable year-round, generally occupied by the individual.  Work must be performed by a qualified contractor.

Regulation respecting waste water disposal systems for isolated dwellings

1 (u) “isolated dwelling” means a single or multi-family dwelling containing 6 bedrooms or fewer which is not connected to a sewer system authorized under section 32 of the Act; any other building discharging waste water only and whose total daily flow is no more than 3,240 litres is considered to be an isolated dwelling;

Further details are available at page A.14 of the 2017-2018 Budget Plan - Additional Information on Fiscal Measures (pdf).

Tax Tip:  Read all the Revenu Quebec information carefully before embarking on renovations which you think will be eligible for these tax credits.

See also:

    - Federal and Provincial Home Renovation Tax Credits

See also on Revenu Quebec website:

    - Tax Credits - Refundable and Non-refundable

    - Deduction for Residents of Designated Remote Areas

Revised: November 22, 2017

 

Copyright © 2002 - 2017 Boat Harbour Investments Ltd. All Rights Reserved  See Reproduction of information from TaxTips.ca

Facebook  | Twitter  |  Google + |  Monthly Newsletter Sign-up  What’s New E-mail Notification RSS News Feed
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.