Under an agreement between the federal government and
Quebec, most Quebec taxpayers get a federal tax abatement
(reduction) of 16.5% of either basic federal tax (line 57 on Schedule 1) or
minimum tax, whichever is greater. The tables of marginal tax
rates for Quebec include the reduction for the abatement.
The federal tax abatement also reduces, in effect, all
federal tax credits for Quebec taxpayers, because the tax credits are deducted
from federal tax before the abatement is calculated.
For information on the reasoning behind the tax abatement,
see the Department of Finance Quebec
Abatement page.