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Quebec Income Tax   ->   Personal tax credits -> Tax credit and deduction amounts subject to automatic indexation

Quebec Tax Credits and Deductions Subject to Automatic Indexation

The Quebec tax credits in this table are indexed each year using the increase in CPI inflation.  The index used is CPI excluding alcohol, tobacco products and recreational cannabis.  The average of this index from October 2019 to September 2020 is compared to the average of the index from October 2018 to September 2019.  The increase was 1.26%, which is used for the indexation factor for 2021 amounts.  Some amounts are rounded to the nearest $1, and some are rounded to the nearest $5.

All tax rate changes are included in the Quebec Tax and RRSP Savings Calculator.

Links to Quebec Ministry of Finance documents - see below.

Non-refundable tax credits - tax credit is 15% of stated amount 
  2021 2020 2019 2018 2017
Basic personal amount (4) 15,728 15,532 15,269 15,012 14,890
Amount for a person living alone:
     basic amount (4) 1,802 1,780 1,750 1,721 1,707
     single-parent family supplement (4) 2,225 2,197 2,160 2,124 2,107
Age amount for person over 65 (3)(4) 3,308 3,267 3,212 3,158 3,132
Amount for retirement income (pension income amount) (4) 2,939 2,902 2,853 2,805 2,782
Amount of transfer of recognized parental contribution
     maximum amount of recognized needs (5) 10,796 10,662 10,482 10,306 10,222
     reduction when only one study term completed (5) 3,021 2,983 2,933 2,884 2,861
Amount for other dependants (5) 4,403 4,348 4,274 4,202 4,168
Amount for severe and prolonged mental or  physical impairment 3,492 3,449 3,391 3,334 3,307
Reduction thresholds for certain tax credits (1) 35,650 35,205 34,610 34,030 33,755

 

Certain deductions and non-taxable amounts 2021 2020 2019 2018 2017
Maximum amount - deduction for workers 1,205 1,190 1,170 1,150 1,140
Amount of the personal contribution for the purposes of the deduction for tradespersons' tools 1,215 1,200 1,180 1,160 1,150
Maximum amount - exemption relating to allowances paid to emergency services volunteers 1,205 1,190 1,170 1,150 1,140
Amount for non-taxation of certain allowances for room and board paid to young athletes 375 370 365 360 355
 
Indexation factor 1.0126 1.0172 1.0171 1.0082 1.0074
Refundable tax credits 2021 2020 2019 2018 2017
Family Allowance - former Child Assistance (2)
     maximum 1st child 2,547 2,515 2,472 2,430 2,410
     maximum 2nd and 3rd children 2,547 2,515 1,735 1,214 1,204
     maximum 4th and subsequent children 2,547 2,515 1,852 1,821 1,806
     maximum for single-parent family + 893 882 867 852 845
     minimum for 1st child 1,013 1,000 694 682 676
     minimum for 2nd and subsequent children 1,013 1,000 641 630 625
     minimum for single-parent family + 356 352 346 340 337
     supplement for handicapped child-per month 200 198 195 192 190
Refundable tax credit for medical expenses
     maximum amount 1,241 1,226 1,205 1,185 1,175
     minimum amount of work-related income 3,175 3,135 3,080 3,030 3,005
     reduction threshold 24,000 23,700 23,300 22,910 22,725
Tax credit for respite expenses of informal caregivers, 30% of eligible expenses to maximum of (not indexed) n/a 5,200 5,200 5,200 5,200
     Reduced by 3% of caregiver's family income in excess of    n/a 59,385 58,380 57,400 56,935
Refundable tax credit for holders of a taxi driver's or owner's permit, maximum  301 594 584 574 569
Tax credit for caregivers
    universal basic amount (co-residency) 1,266 1,250 n/a n/a n/a
    reducible amount based on the care receiver's income 1,266 1,250 n/a n/a n/a
    reduction threshold 22,180 22,460 n/a n/a n/a

 

1% contribution by individuals to the Health Services Fund 2021 2020 2019 2018 2017
     Maximum threshold of first taxable income bracket 15,360 15,170 14,915 14,665 14,545
     Maximum threshold of second taxable income bracket 53,410 52,475 51,855 50,985 50,570

(1) Tax credit for a person living alone, for age and for retirement income, refundable tax credit for the QST, property tax refunds and refundable tax credit for individuals living in a northern village.
(2) Child Assistance was renamed Family Allowance in December 2018.  Information Bulletin 2019-10 from the November 7, 2019 Economic Update announced enhancement of the minimum and maximum amounts of the family allowance as of 2020.  See also Family Allowance on the QC website, which provides tables of annual amounts for each income level.  Calcul@ide, on the Regie des Rentes Quebec (RRQ) website, will help you estimate the amount of refundable tax credit you will receive from the Family Allowance program.
(3) As per the 2015 Budget, the age of eligibility for the age amount for persons over 65 would increase by 1 year for each year from 2016 to 2020, at which time the age of eligibility would be 70.  This increase was cancelled, retroactive to the 2016 taxation year, as announced in the February 22, 2017 Information Bulletin 2017-4.  See the March 2017 Quebec Budget article for more information.
(4) These amounts for 2017 were increased as per the Quebec March 28, 2017 Budget.  The 2018 Budget extends the tax credit to grandparents and great-grandparents of eligible students, for the 2018 and subsequent taxation years.
(5) These amounts for 2017 were increased as per the  November 21, 2017 Economic Plan Update.

Sources:  Quebec Ministry of Finance

Amount and Payment of Family Allowance

Revenue Quebec - Tax Credits

Parameters of the Personal Income Tax System for 2021 - English and French.

Parameters of the Personal Income Tax System for 2020 - English and French.

Parameters of the Personal Income Tax System for 2019 - English and French.

Parameters of the Personal Income Tax System for 2018 - English and French.

Parameters of the Personal Income Tax System for 2017 - English and French.

Solidarity Tax Credit

The 2015 Budget announced that the solidarity tax credit would be revised, with the amount to be determined annually rather than monthly, based on information in the tax return. The amount determined would continue to be paid as of July in the following year, but depending on the value determined, the tax credit would be paid on a monthly, quarterly or annual basis. Payments beginning in July 2016 were determined based on the 2015 tax return.  More detailed information on the changes can be found at page A.17 in the 2015-2016 Budget Plan - Additional Information on Fiscal Measures (pdf).

See our article re the Quebec Solidarity Tax Credit.

Revised: March 06, 2021

 

 

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