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Province QC Tax year
2009
Taxpayer Spouse
Birth
year
Combined Taxes Payable
Birth month (needed for CPP premiums if
turning 18 or 70 during year)
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
Taxpayer
Are you eligible to claim the disability
amount tax credit?
Y
N
Y
N
Spouse
Are you single? (must be "N" to
calculate spouse tax)
Y
N
Total
Are you eligible to claim the working income
tax benefit (WITB)?
Y
N
Y
N
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
0
1
2
3
4
5
6
0
1
2
3
4
5
6
# of months from Jul to Dec in the tax
year
0
1
2
3
4
5
6
0
1
2
3
4
5
6
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
1
2
3
4
5
6
7
8
9
10
11
12
# 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
Taxpayer
Spouse
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
Y
N
Age of this child at the end of year (zero
if under 1)
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
OR other eligible relative
Y
N
Net income of dependent claimed as
equivalent to spouse
INCOME Taxable
Income
Taxpayer Spouse Taxpayer Spouse
Income from: Fed QC Fed QC
Employment
Are you required to pay employment insurance (EI)
premiums on the above earnings?
Y
N
Y
N
Self-employment
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 QPP pension
0
1
2
3
4
5
6
7
8
9
10
11
12
0
1
2
3
4
5
6
7
8
9
10
11
12
Capital gains in excess of capital losses (zero if
negative)
Cdn dividends eligible for enhanced div tax credit
(public companies)
Cdn dividends eligible for small business div tax
credit (CCPCs)
RRSP/RRIF withdrawals (when not eligible for
pension tax credit)
Other income
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
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
0
1
2
3
4
5
6
7
8
9
10
11
12
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 - from
taxpayer to spouse
Amount that you are electing to transfer - from
spouse to taxpayer
Transfer of pension income
$ from taxpayer
to spouse
$ from spouse to
taxpayer
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:
Total tax
deducted from pension income of taxpayer Federal
QC
Total tax deducted
from pension income of spouse 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
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
To open links below without closing the calculator, right-click
on the link and select open in new window. Taxpayer Spouse
Public
transit costs (Federal)
Federal child fitness amounts max $500 for each child age 16 or less
Federal
home renovation tax credit (HRTC)
Total eligible
costs incurred (max $10,000)
Elgible amount
after deducting $1,000 base amount
Amount to be
claimed by spouse
Amount to be
claimed by taxpayer
Federal
first-time homebuyers' tax credit (max $5,000 per qualifying home)
Medical expenses-usually best claimed by lower income
spouse
QC Prescr. Drug
Insurance Plan Premiums remitted on prior yr tax return
Federal tax
return - claim medical on tax return of
Taxpayer
Spouse
QC tax return - claim
medical on tax return of
Taxpayer
Spouse
Charitable donations-usually best claimed by higher
income spouse
Medical and donations can be claimed by either spouse-see which
one works best.
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?
Y
N
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
Provincial
Unused
tuition/education/text amounts from prior year:
Federal
Unused tuition
and examination fees from prior year:
Provincial
Resident of different province at the previous
year end - use the federal unused tuition/education/textbook amount as the
provincial amount.
Tuition fees paid in
2009 for Federal tax credit
Eligible tuition and examination fees QC (if fees
total more than $100)
Federal education/textbook amounts
Part time- # of months
0
1
2
3
4
5
6
7
8
9
10
11
12
0
1
2
3
4
5
6
7
8
9
10
11
12
Full time - # of months
0
1
2
3
4
5
6
7
8
9
10
11
12
0
1
2
3
4
5
6
7
8
9
10
11
12
Transfers of Federal tuition/education amounts between
spouses (QC amounts are automatically trs if possible):
Unused
tuition/education/textbook amounts before transfers
Maximum
allowable transfer from spouse
Unused
amounts to transfer from spouse
QC REFUNDABLE TAX CREDIT FOR HOME IMPROVEMENT AND RENOVATION
QC tax credit for home improvement and renovation
Total eligible costs incurred
Elgible amount after deducting $7,500 base amount
Refundable tax credit amount
If married, amount to be claimed on spouse return
Amount to be claimed by taxpayer
TAXES AND PREMIUMS Taxpayer Spouse
Federal
QC Federal
QC
Basic personal amount
Spouse/equivalent
Age amount
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)
Home renovation amount
First-time homebuyers' amount
Employment insurance
QPP on empl earnings
1/2 QPP on self-empl earnings
PPIP premiums paid on empl earnings
PPIP premiums on self-empl earnings
Tuition and examination fees, 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
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
QC refundable tax credit for home improvement and
renovation
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)
Premium payable under the QC prescription drug
insurance plan
Total payable
(refundable if negative)
<-(A)->
<-(A)->
Total income tax deducted (information
slips/instalments) - Fed/QC
Transfer of withholding tax re pension splitting
Adjusted total income tax credits
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 (note)
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.
Unused student loan
interest
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.