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2020 Quebec Income Tax Calculator TaxTips.ca
Canadian Tax and
Financial Information

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 TaxTips.ca Calculators -> Quebec Tax Calculator instructions  This calculator will retain all its data on your computer for the next time you use it, depending on your browser and settings. If you are using a public computer, click the reset button before closing the calculator.  If you are using Internet Explorer, you may have to use compatibility view to calculate and print properly.


 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 
 Tax Year 
2020
 Taxpayer 
 Spouse 
 Combined Taxes Payable 
 Birth year 
The birth year is needed
for age, pension and other
credits, CPP premiums.
The birth year is needed
for age, pension and other
credits, CPP premiums.
 Taxpayer 
 Spouse 
 Birth month (needed for CPP premiums if turning 18 or 70 during year) 
 Fed 
 Are you eligible to claim the disability amount tax credit? 
To qualify, a form T2201
Disability Tax Credit Certificate
must be completed by a qualified
person (usually a medical doctor),
certified and submitted.
 QC 
 Are you single? (must be "N" to calculate spouse tax) 
 Total 
 Are you eligible to claim the Canada Workers Benefit (CWB)? 
To be eligible, must be resident
in Canada throughout the year.
Must be 19 yrs old (unless single
parent, or married or living
common-law). NOT eligible if in
prison for at least 90 days
during tax year. Go to the
Calculator information page for
link to further information on
eligibility.
 <-Grand Total 
 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 
 Do you have children age 18 or less at Dec 31 of 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  
QC amount for dependants can be
claimed by either spouse. If federal tax
is reduced to zero for the spouse claiming
this credit, change the claim to the other
spouse to see if total taxes are reduced.
The calculator will automatically transfer
an unused amount (included in "Amounts
transferred from spouse"), but in some
situations this still does not maximize the
child amount claimed.
 Can you claim a child or other eligible relative as an eligible dependant (equivalent to 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
To determine if you are
eligible for this credit, see
the calculator information
page for a link to the
equivalent to spouse tax
credit article.
 Age of this child at the end of year (zero if under 1) 
OR other eligible relative
To determine if you are
eligible for this credit,
see the calculator
information page for a
link to the equivalent to
spouse tax credit
article.
 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     
Usually same as
employment earnings
Usually same as
employment 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     
Usually same as
employment earnings
Usually same as
employment earnings
Self-employment income (include business income/loss from rentals)
Enter net income/(loss)
after expenses.
Rental income can be
business or property
income. These are
treated differently for tax
purposes. Click the link for
more information.
Employment insurance benefits (EI)
If your EI benefits are not subject to clawback, enter them as "Other income" below.
Canada Emergency Response Benefit (CERB) net of repayments
Canada Response Benefit (CRB) (subject to clawback) net of repayments
Canada Response Sickness Benefit (CRSB)
Canada Response Caregiving Benefit (CRCB)
Old Age Security (OAS)
CPP/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)
Enter ACTUAL amounts of dividends received:
Cdn dividends eligible for enhanced div tax credit (RL-3 Box A1, T5 Box 24) - TOTAL
Cdn non-eligible dividends (RL-3 Box A2, T5 box 10) - TOTAL
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, federally)
  Qualified pension income (eligible for pension tax credit even if taxpayer is under 65, federally, but not for Quebec) 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.
 
Do you have pension income that you would like to split?
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 splitting (based on age)-FEDERAL
B Total pension income eligible for pension splitting (based on age)-QUEBEC
Maximum pension amount transferable FEDERAL (50% x A/12 x #months married)
Maximum pension amount transferable QUEBEC (50% x B)
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 15000 Fed, line 199 QC
DEDUCTIONS  Taxpayer   Spouse 
 Taxpayer 
 Spouse 
 Fed   QC   Fed   QC 
RRSP deduction
Other deductions - FEDERAL
Other deductions - QUEBEC
Deduction for elected split-pension amount
Deduction for enhanced QPP contributions on employment income
Deduction for enhanced QPP contributions on self-employment income
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 23400 Fed
CRB clawback
Clawback of EI and OAS
Net income for tax purposes - line 236 Fed, line 275 QC
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 - i.e. actual income (zero if negative) for average tax rate calculation at bottom
REFUNDABLE AND NON-REFUNDABLE TAX CREDITS
 Taxpayer 
 Spouse 
Federal first-time homebuyers' tax credit (max $5,000 per qualifying home)
Federal home accessibility tax credit (max $10,000)
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
Donations carried forward from prior years - federal
Donations carried forward from prior years - Quebec
Donations in current year - federal
Donations in current year - Quebec
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.
Do you want to claim student loan interest, tuition or education/textbook amounts?
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 after Mar 27/13:   Quebec 8%
Unused tuition and examination fees from prior to Mar 28/13:   Quebec 20%
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, and for QC 8% tax credit
The rate for the tax credit for tuition and examination fees was reduced to 8% from 20% on March 28, 2013.
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 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
Basic personal amount
Spouse/equivalent
Age amount (reduced above certain income levels)
QC age amount, person living alone and amount for retirement income
Amount for dependents (QC)
Employment credit amount (Fed)
Pension amount
Disability amount
Federal first-time homebuyers' amount
Federal home accessibility tax credit
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
Federal student loan interest (see bottom for amount unused)
Federal medical expenses
Total amount for non-refundable tax credits federal Line 335 (A)
Non-refundable tax credits @ (A) x
Quebec student loan interest
Quebec medical expenses
Total amount for Quebec non-refundable tax credits (B)
Quebec non-refundable tax credits @ (B) x 
Career Extension tax credit for age 60+
Donations tax credit
QC Tuition and examination fees tax credit
Subtotal non-refundable tax credits federal Line 350
Tax subtotal before dividend tax credits
Dividend tax credit eligible dividends
Dividend tax credit non-eligible dividends
Subtotal Federal (zero if negative) and QC tax
Credits transferred from one spouse to the other (QC only)  (D)
Subtotal Federal and QC tax (zero if negative)
Additional tax for Federal alternative minimum tax (AMT)
16.5% Refundable QC abatement
Refundable tax credit for medical expenses
Federal refundable Canada Workers Benefit (CWB)
QC refundable tax credit respecting the work premium
Clawback payable re CRB
Clawback payable re EI and OAS
QPP & enhanced 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
Add advance payment of work premium - RL-19 boxes A and B
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
Balance payable (refund due if negative)
Total Federal and QC balance payable (refund due 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) 
Tax savings re RRSPs / % tax savings - see note below re marginal tax rate
Adjusted taxable income for avg tax rate calculation (from below taxable income)
Average tax rate based on adjusted taxable income
= total taxes & clawbacks (not QPP/EI) divided by adjusted taxable income
Notes:  To determine your marginal tax rate put your actual RRSP deduction into "Other deductions", and enter $10 in the RRSP deduction field.  The % tax savings is your marginal tax rate.
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
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 October 9, 2021.
The Tax Shield is not included in the calculation.
 
TaxTips.ca Detailed Quebec Tax & RRSP Savings Calculator      
Tax Year
Taxpayer Spouse
Income from: Federal QC Federal QC
Employment
EI regular benefits
Canada Response Benefit (CRB) - subject to clawback
CERB, CRSB, CRCB
Old Age Security (OAS)
CPP/QPP retirement or disability pension
Self-employment
Capital gains
Cdn eligible dividends
Cdn non-eligible dividends
RRSP/RRIF withdrawals
Other income
Pension income
Qualified pension income
Pension split with spouse
Total income for tax purposes - Line 15000 Fed, line 199 QC
Deductions:
RRSP deduction
Other deductions
Pension split with spouse
Enhanced QPP contributions employment income
Enhanced QPP contributions self-employment income
50% of regular QPP contributions on self-employment income
Deduction for employer portion of QPIP on self-employment income
Deduction for workers
Net income before adjustments - Line 23400 Fed
Clawback of CRB
Clawback of EI and OAS
Net income for tax purposes - Line 23600
Net capital losses of other years
Non-capital losses of other years / Capital gains deduction
Taxable income (zero if negative) - Line 26000
Taxpayer Spouse
Federal QC Federal QC
Tax before non-refundable tax credits (A) Line 40400
Basic personal amount
Spouse/equivalent
Age amount 
QC age amount, person living alone, amount for retirement income
Amount for dependents (QC)
Canada employment credit amount (Fed)
Federal pension amount
Disability amount
Federal first-time homebuyers' amount
Federal home accessibility tax credit
Employment insurance
QPP on empl earnings (excluding Enhanced QPP deducted above)
1/2 QPP on self-empl earnings (excl. Enhanced QPP deducted above)
QPIP premiiums paid on employment earnings
QPIP premiiums paid on self-employment earnings
Federal tuition, education and textbook amounts
Amounts transferred from spouse
Federal student loan interest
Federal medical expenses
Subtotal for non-refundable tax credits Federal Line 33500 (A)
Tax credit rate
Line 33800 Non-refundable tax credits
Quebec student loan interest
Quebec medical expenses
Total amount for Quebec non-refundable tax credits (B)
Career Extension tax credit for age 60+
Donations tax credit
QC Tuition and examination fees tax credit
Non-refundable tax credits before dividend tax credits Line 35000
Tax subtotal before dividend tax credits - Line 40600
Dividend tax credit eligible dividends
Dividend tax credit non-eligible dividends
Subtotal federal and QC tax (zero if negative) Lines 42900/40600
Federal alternative minimum tax (AMT)
Clawback payable re CRB
Income tax payable (refundable if negative)
Less total income tax deducted
Transfer of withholding tax re pension splitting
Adjusted total income tax credits
Balance payable (refund due if negative)
Grand total payable (refundable) taxpayer & spouse

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Revised: October 09, 2021

 

 

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