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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 2020 to September 2021 is compared to the average of the index from October 2019 to September 2020.  The increase was 2.64%, which is used for the indexation factor for 2022 amounts.  Some amounts are rounded to the nearest $1, and some are rounded to the nearest $5.

The 2022 indexed amounts have been confirmed to Revenu Quebec.

Not all of these amounts 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 
  2022 2021 2020 2019 2018
Basic personal amount 16,143 15,728 15,532 15,269 15,012
Amount for a person living alone:
     basic amount 1,850 1,802 1,780 1,750 1,721
     single-parent family supplement 2,284 2,225 2,197 2,160 2,124
Age amount for person over 65 3,395 3,308 3,267 3,212 3,158
Amount for retirement income (pension income amount) 3,017 2,939 2,902 2,853 2,805
Amount of transfer of recognized parental contribution
     maximum amount of recognized needs 11,081 10,796 10,662 10,482 10,306
     reduction when only one study term completed 3,101 3,021 2,983 2,933 2,884
Amount for other dependants 4,519 4,403 4,348 4,274 4,202
Amount for severe and prolonged mental or  physical impairment 3,584 3,492 3,449 3,391 3,334
Reduction thresholds for certain tax credits (1) 36,590 35,650 35,205 34,610 34,030

 

Certain deductions and non-taxable amounts 2022 2021 2020 2019 2018
Maximum amount - deduction for workers 1,235 1,205 1,190 1,170 1,150
Amount of the personal contribution for the purposes of the deduction for tradespersons' tools 1,245 1,215 1,200 1,180 1,160
Maximum amount - exemption relating to allowances paid to emergency services volunteers 1,235 1,205 1,190 1,170 1,150
Amount for non-taxation of certain allowances for room and board paid to young athletes 385 375 370 365 360
 
Indexation factor 1.0264 1.0126 1.0172 1.0171 1.0082
Refundable tax credits 2022 2021 2020 2019 2018
Family Allowance
     maximum 1st child 2,614 2,547 2,515 2,472 2,430
     maximum 2nd and 3rd children 2,614 2,547 2,515 1,735 1,214
     maximum 4th and subsequent children 2,614 2,547 2,515 1,852 1,821
     maximum for single-parent family + 917 893 882 867 852
     minimum for 1st child 1,040 1,013 1,000 694 682
     minimum for 2nd and subsequent children 1,040 1,013 1,000 641 630
     minimum for single-parent family + 365 356 352 346 340
     supplement for handicapped child-per month 205 200 198 195 192
Refundable tax credit for medical expenses
     maximum amount 1,274 1,241 1,226 1,205 1,185
     minimum amount of work-related income 3,260 3,175 3,135 3,080 3,030
     reduction threshold 24,635 24,000 23,700 23,300 22,910
Tax credit for respite expenses of informal caregivers, 30% of eligible expenses to maximum of (not indexed) n/a n/a 5,200 5,200 5,200
     Reduced by 3% of caregiver's family income in excess of    n/a n/a 59,385 58,380 57,400
Refundable tax credit for holders of a taxi driver's or owner's permit, maximum  n/a 301 594 584 574
Tax credit for caregivers
    universal basic amount (co-residency) 1,299 1,266 1,250 n/a n/a
    reducible amount based on the care receiver's income 1,299 1,266 1,250 n/a n/a
    reduction threshold 3,055 22,180 22,460 n/a n/a

 

1% contribution by individuals to the Health Services Fund 2022 2021 2020 2019 2018
     Maximum threshold of first taxable income bracket 15,765 15,360 15,170 14,915 14,665
     Maximum threshold of second taxable income bracket 54,820 53,410 52,475 51,855 50,985

(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.

Sources:  Quebec Ministry of Finance

Amount and Payment of Family Allowance

Revenue Quebec - Tax Credits

Parameters of the Personal Income Tax System for 2022 - English and French.

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: November 25, 2021

 

 

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