Ads keep this website free for you. 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.

Refundable Quebec Abatement
Canadian Tax and
Financial Information

If you use an ad blocker, please consider a small contribution to help keep free for everyone.

Need an accounting, tax or financial advisor? Look in our Directory.  Use above search box to easily find your topic!   Stay Connected with!
What's New
Personal Tax
Sales Taxes
Financial Freedom
Financial Planning
Real Estate
British Columbia
Atlantic Provinces
Federal Budget
Prov/Terr Budgets
Statistics etc.
Site Map
Advertise With Us
Contact Us/About Us
Links & Resources
Quebec -> Federal tax abatement

Quebec Federal Tax Abatement

Income Tax Act s. 120(2), Federal-Provincial Fiscal Arrangements Act R.S.C., 1985, C. F-8

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.  For more information, see Line 440 - Refundable Quebec abatement, in the Canada Revenue Agency (CRA) General Income Tax and Benefit Guide in the General Income Tax and Benefit Package.

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.

Revised: March 06, 2021


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

Facebook  | Twitter  |  See What’s New, stay connected with by RSS or Email
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.