Tax rates and credits, deductions and more

The most popular tax rates and credits, deductions, programs and refunds in Quebec

Do you live in Quebec and practice your profession there? There is a number of things you need to know about things like tax rates and credits. JKB Services, a specialist in offering accounting services in Montreal can give you valuable advice and give you all the information you need to know. Here is some information you should know about tax rates and credits.

The tax rate in Quebec

In Quebec, the TP1 form is used to calculate the provincial tax, refundable tax credits and non-refundable tax credits. If you want to file an income tax return, be aware that it must be submitted to Revenu Québec. In contrast, the federal income tax return is filed with the Canada Revenue Agency (CRA).

Le taux d’imposition appliqué au Québec

In Quebec, the tax rate depends on the annual income of each household. Thus, the amount to be paid will not be the same for two different families. Starting at $ 40,100, the tax rate is 16%. If this income is increasing, the rate drops to 20% over the next $ 40,100 or more. For income over $ 80,200, the tax rate is 24%.

Note that your taxable income refers to your net income after subtracting allowable deductions such as capital gains. In other words, this is the amount to which your income tax is deducted.

What you should know about tax credits, deductions and specific refunds in Quebec

In Quebec, there are different types of tax credits, deductions or even specific reimbursements. Here are a few :

Solidarity tax credit:

Since July 2011, beneficiaries of solidarity tax credit receive the related amount directly to their bank account. You can apply for this credit if you meet the various grant conditions. Note that this single amount replaces the property tax refund, the credit for TVQ or the Nordic village tax credit.

Child assistance payment:

You can access this payment without making the request if your child was born in Quebec. You just have to make the declaration of his birth. However, if your child was born elsewhere, the formulation of a request is necessary. Note that the child assistance payment is very different from the Canada child tax benefit. Their only common point is that they are not taxable.

Quebec parental insurance plans

The Quebec Parental Insurance Plans or RQAP provide benefits to all eligible workers whether they are self-employed or employed in a company. The benefits granted cover leave granted in four categories, namely paternity, maternity, parental leave and adoption-related leave.

For more information on this subject, do not hesitate to inquire after JKB Services, a consulting agency specializing in providing accounting management consulting and services.

Tax credit for childcare expenses

As the terms indicate, this type of credit is for families who are required to hire child care. This credit makes it possible to offset the expenses generated by these services. The amount granted is limited and the beneficiary can thus benefit from a partial or total reimbursement of his expenses according to the amount of the latter.

Tax credit for home support for an elderly person

In Quebec, the system is advantageous for seniors. The tax credit for home support for the elderly is one of the advantages that seniors can enjoy by living in this region. Thanks to this credit, the elderly can stay at home longer. A housing allowance program is added to help them pay their rent. Families with a low income are also eligible for this allowance subject to eligibility.

Deduction for Quebec workers

If you worked in Quebec, this deduction applies to your employment income. It is around 6% and is your contribution to the development of the country. The 6% rate is applied up to a certain amount. Beyond this amount, it is revised downwards.

Some information to know

A tax credit is granted to workers aged 65 and over. This is a non-refundable credit addressed to all those who reside in Quebec and whose eligible employment income that they have earned after turning 65 is greater than $ 5,000.

There is also another tax credit which is intended for an elder and which allows him to maintain his autonomy. This is the expense tax credit and is refundable. Thanks to this credit, the beneficiary manages to offset expenses greater than $ 500, expenses incurred to cover eligible facilities. The costs relating to the stay spent in a transitional functional recovery unit are also covered by this credit.

Also note the tax credit offered between the period between 2009 and 2011 has been replaced by the program "Electric drive" since January 2012. This program allows you to benefit from a significant reduction in the purchase or rental of electric and hybrid vehicles. This offer is valid up to a maximum amount of $ 8,000.

Where can I get the tax calculation forms?

To calculate provincial income tax or provincial tax credits, you must download the forms from Came back to Quebec. There are only the forms for calculating the federal income tax that you should contact the Canada Revenue Agency (CRA).

When is green energy?

Natural Resources Quebec offers residential programs included in its energy efficiency programs. These include Econologis, Rénoclimat and Novoclimat. The first (Econologis) relates to an energy efficiency program for low-income households. The second (Rénoclimat) is a renovation program aimed at reducing energy costs. The third is a certification program for single family homes, duplexes and manufactured homes.

For more information, do not hesitate to contact the accounting services in Montreal from JKB Services if you want to respect a professional approach to the tax declaration.



Tuition fees and other deductions for students in Quebec

Students in Quebec generally have a source of income that allows them to finance their studies. Thus, they can benefit from credits and other forms of deductions. For more information, do not hesitate to call on JKB Services. This consulting agency offering accounting services in Montreal can give you the best credit advice.

The types of income that students receive

To be able to claim Tax credits and with deductions, you have to have income to deduct. Here are the different sources of income that students in Quebec can have.

  • Exemption for scholarships, the amount of which depends on the situation of each student: This income from a scholarship, a development scholarship or a research scholarship can be reduced from $ 500 to $ 1,000.
  • Part-time or full-time employment;
  • Employment insurance and other benefits;
  • Grant or scholarship, scholarship;
  • Registered Education Savings Plan (RESP);
  • Continuing Education Incentive Plan (RRSP);

What are the credits and deductions offered to Quebec students? How much can a student transfer to a parent, grandparents or even spouse?

Deduction / slip Form where to enter the information in your declaration Transfer to a parent or grandparent? Transfer to my spouse? If not transferred, can I carry forward to a subsequent year?
Federal Eligible tuition fees (T2202, box A)

Textbook amount (incl. On T2202)

Mountain. unused from previous years (notice of assessment / federal reassessment)

Moving expenses

Annexe 11

Annexe 11

Annexe 11









In some cases





Quebec Amount for post-secondary studies (RL-8, box A)

Tuition or examination fees (RL-8, box B)

Textbook amount

Mountain. unused from previous years (notice of assessment / prov. reassessment)

Interest paid on bank loan (bank statement)

Annexe S

Annexe T


Annexe T

Line 385

Yes, but only to the parent.


















Other deductions to be expected

Note that apart from the deductions mentioned above, there are other forms of deduction that students in Quebec should know:

Moving expenses: These expenses can be deducted in certain circumstances and for this, you must use the T1-M form for the federal return and the TP-348 form in the Quebec return.

Child care costs are also among the deductions to be expected. In fact, students can claim a deduction if they require child care services to attend studies in an eligible program. For those who have children in a private daycare, they can deduct the daycare expenses in both returns. In the case of a government-subsidized daycare, parents can claim the costs only in the Quebec declaration. The amount paid is clearly indicated in the RL-24 slip given to them.

The transit pass can also be deducted from the federal return.

For those who have already started paying off their student loans, they can deduct the interest paid on both of their returns.

What you need to know about tuition tax credits

Expenses related to post-secondary education are known to be heavy burdens for many students and their families. For this reason, those who study in Canada can claim various credits dedicated to students. With these credits, they can offset their expenses related to the purchase of textbooks or the payment of various study fees. Note that tuition fees are the most important expenses for students and that the existence of these credits allows them to meet them.

How to benefit from the credit for tuition fees?

All students over the age of 16 enrolled in post-secondary courses at an approved institution are eligible for the Canada tax credit. In general, students who continue their education in high school and then university are eligible for this credit. Educational institutions located outside Canada are eligible if the period of full-time study spent abroad is at least three weeks. In the event that the student has a source of income and his employer reimburses his tuition fees, he cannot take advantage of the tax credit. However, he can benefit from this credit if the employer includes the amount of tuition fees in his income. Students can also take advantage of the tax credit if their employer pays the tuition fees to their father or mother, but in their name.

What effects on taxes?

The Tuition Fee Credit is a non-refundable credit designed to reduce tax payable. To find out the amount of this credit, simply add up all the tuition fees and then multiply them by the lowest federal tax rate for the current tax year. Note that the 2012 federal tax rate was around 15%. In other words, students who have paid tuition in the amount of $ 2,000 can receive a tax credit of $ 300. As this is a non-refundable credit, the tax credit reduces the tax payable by the student to zero and generates no refund. In the event of unused credits, they can be carried over to another year or transferred in other cases.

The documents to be provided to claim the tuition credit

You should know that colleges, universities or other accredited institutions issue T2202A forms as certification. These documents confirm that a student has actually taken qualifying courses for an agreed period of time for the tuition credit grant.

Also note that a disabled student can claim full-time amounts even if they are only enrolled part-time, subject to presentation of a letter certified by a licensed physician.

Do not hesitate to call on Montreal tax services from JKB Services if you want to respect a professional approach to the tax declaration.


Solidarity tax credit

The solidarity tax credit is a refundable tax credit intended to help households with average and even low incomes. This credit is calculated based on your situation on December 31 of the previous year. In order to benefit from the tax credit, you must apply for it when filing your income tax return and comply with the conditions for granting it. JKB Services can assist you in the steps to take and help you optimize your chances of benefiting from the solidarity loan.

What conditions must be met to apply for a solidarity tax credit?

To be able to apply for solidarity tax credit, a number of conditions must be met. In fact, not everyone is entitled to this credit as it is aid intended for households that need it most. Here are the criteria to be met to be authorized to apply for a solidarity tax credit:

Be 18 years of age or older:

This age criterion means that you have to be of legal age to qualify for this aid so that it is spent as it should, but not for other less important purposes. In other words, the granting of this credit requires seriousness on the part of the beneficiary so that the granted funds are used for the intended purpose.

However, be aware that if you are under 18, you can still claim the solidarity tax credit provided you are in the following situations:

  • You are married or you are the father or mother to a child who lives with you.
  • You are recognized as an emancipated minor by the court or any other competent authority.

Be resident in Quebec:

You and your spouse were:

  • Citizens in Canada;
  • A permanent resident or an individual under government protection under the Immigration and Refugee Protection Act.
  • A temporary resident or holder of a temporary resident permit who has lived in Canada for the past 18 months.

Signing up for direct deposit: a step not to be overlooked

To claim the Solidarity Tax Credit, you must first register for direct deposit.

In order for this registration to proceed as it should, do not forget to inform the manager concerned of any change of bank account. The reason is that you risk losing your right to the tax credit if it is not paid on time due to a change in bank account.

To register for the solidarity tax credit, here are the steps to follow. Note that you have three options for registration:

  • Use of the online service relating todirect deposit enrollment : If you have registered for the Revenu Québec online service, you can register for direct deposit immediately. If you have not yet registered for this online service, you must register here.
  • The second registration option is to attach your income tax return to a specimen check issued by a banking establishment established in Canada or having a subsidiary in Canada. The check in question must bear the words "canceled" on the front as well as your personal information, including your name and social insurance number.
  • The third option is to complete the direct deposit enrollment request form (LM-3.Q or LM-3.M) and attach it to the income tax return you have made. Note that if you live near Quebec City, you need the LM-3.Q form. On the other hand, if you are near Montreal, opt for the LM-3.M form. The only difference between these two forms is in the address where they will be sent.

Revenu Québec will notify you of the total amount of your solidarity tax credit as well as the information to be taken into account for the calculation.

If you have chosen to hire the services of JKB Services, we will not hesitate to give you the necessary assistance so that you can quickly register for the solidarity tax credit

How to calculate the solidarity tax credit?

The first thing you should know is that for the payment period from July 2017 to June 2018, the solidarity tax credit is calculated based on your situation on December 31, 2016. For the calculation, the amounts you may have entitlement for each of the three specific components of the solidarity tax credit are added. The components in question are:

  • The component related to the QST;
  • The housing component;
  • The component relating to residence on the territory of a northern village.
  • Also keep in mind that the amount obtained can be deducted according to your family income.

Family income that can be met via the solidarity tax credit

In your return, your family income is mentioned on line 275. However, if on December 31, 2016, you had a spouse, your family income would be the amount on line 275 added to the amount on line 275 for your spouse.

Note that if your family income is greater than or equal to $ 51,279, you will not be entitled to the solidarity tax credit. However, if it is below this figure, complete Annex D. After your registration, the officials concerned will determine whether you may be entitled to the solidarity tax credit.

If your main residence is in a Nordic village, the family income table below does not apply to you. You just have to fill in Annex D.

Here is a table showing the maximum family income according to family situation as of December 31, 2016:

Family situation Income amount ($) Additional income for dependent children ($) Maximum family income ($)
Individual with spouse 55828
Single parent family 51279
Individual without spouse 51279 51279


If you want to know how much tax credit you can claim, use thecalculation tool from Revenu Québec. The JKB Services team can also assist you in this task.


Quebec Provincial Tax Credits

In Quebec, French and the official language. If you decide to work in this Canadian province, there is a certain amount of information you should know about Quebec provincial tax credits and tax credits. With JKB Services, a company specializing in providing accounting services, you can get everything you need to know about tax credits.

Note that unlike other Canadian provinces, the tax rates recorded in Quebec are among the highest in the country. This situation gives the population a certain advantage, because the government of Quebec, thanks to the high tax rate, can offer many benefits that other governments do not. This includes subsidized care for children. Also note that Quebec offers several tax credits to the most vulnerable families and to individuals with average or low income. The details.

The tax rate in Quebec

In Quebec, the tax structure is progressive. This is the same system used in most provinces in Canada with the exception of Alberta which has opted for a flat tax. Thus, in Quebec, individuals who earn a high income pay a significantly higher tax rate than other taxpayers. If you want to know the amount of your provincial tax, complete Form 428. The information you provide in this document is taken into account for the estimate of the tax you owe. JKB Accounting and management services can help you determine the amount of tax you owe. This professional specializing in accounting strategies will also not hesitate to provide you with the best advice in all steps related to payment of tax.

Note that in Quebec, the amount of tax is revised upwards each year according to inflation. The following figures show Quebec's tax brackets in 2014.

  • For an annual income of $ 41,495, the tax rate is 16%
  • For annual income between $ 41,495 and $ 82,985, the tax rate is 20%
  • For annual income between $ 82,985 and $ 100,970, the tax rate is 24%
  • For annual income over $ 100,970, the tax rate rises to 25.75%

What you need to know about the solidarity tax credit

This type of credit was introduced in July 2011. It incorporates three tax credits, namely the refundable tax credit for individuals living in the territory of a northern village, the Quebec sales tax credit and the refund. property taxes, the property tax refund or the Quebec sales tax credit.

To qualify for this credit, you must be 18 years or older. You must also reside in Quebec and be an authorized resident for immigration purposes. Whether you are single or living in a conjugal relationship, you are only entitled to one tax credit. Remember to provide your banking information when you apply, as the credit amount goes there immediately after your application is approved.

Note that if you live in an area that qualifies as a northern village, you have the option of claiming a spousal amount of $ 1,620 and a base amount.

If you need to know any other information, please do not hesitate to contact JKB Services. The latter will not hesitate to provide you with the information you need and to provide you with the best advice as to the steps to take to apply for a solidarity tax credit .

Child assistance payments: the main thing to know

If you live in Quebec and your child was born in that province, you can benefit from the Quebec child assistance payment. Note that if your child was born in Quebec, you do not need to make any request. He is immediately registered when you register his birth with the Town Hall.

Note that even if your child was born in Quebec, the amount of child assistance that you receive may be different from that of other families who also have children living in Quebec. The reason is that the awarding of this offer depends on four criteria including:

  • The number of children under 18 who are still in your care;
  • The number of children in your care;
  • Family income;
  • The situation of your family (single parent or household with two parents).

Other criteria may also be taken into account, but those mentioned are the most considered in the context of support for children in Quebec.

Child assistance is tax exempt because it is similar to the Canada Child Tax Benefit. Note that support for children in Quebec is revised according to the cost of living. The reason is that the government wants the aid given to really contribute to improving the living conditions of beneficiaries.

If you want more details on child support, do not hesitate to contact JKB Services. We are a company specializing in offering accounting services. We can also provide good advice in many areas including those relating to tax credit. Know that our structure has existed for several years. Our team has many years of experience in providing specialized accounting and advisory services to both individuals and professionals.

For more information and for a Montreal tax service very professional, Do not hesitate to contact the JKB Services team by calling us +1 514-561-4975 or complete the form on this page.