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2009 Quebec Income Tax Calculator

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TaxTips.ca Calculators -> Québec Tax Calculator instructions
Type amounts into yellow cells. Tab or use your mouse to click on the next cell.  
Amounts are recalculated automatically when you tab out of a cell or click elsewhere with your mouse, or click the Calculate button.  
    Province QC   Tax year 2009  
      Taxpayer   Spouse      
Birth year     Combined Taxes Payable  
Birth month (needed for CPP premiums if turning 18 or 70 during year)     Taxpayer  
Are you eligible to claim the disability amount tax credit?     Spouse  
Are you single? (must be "N" to calculate spouse tax)   Total  
Are you eligible to claim the working income tax benefit (WITB)?      
Prescription drug insurance plan - # of months for which you are required to pay the premium:    
# of months from Jan to Jun in the tax year      
# of months from Jul to Dec in the tax year      
CHILDREN AND OTHER DEPENDENTS  
# children age 16 or less at Dec 31 of tax year -born    
# children age 17 at Dec 31 of tax year -born        
Total # children age 17 or less at Dec 31      
# dependents age 18 at Dec 31 -born <- Only enter dependents here that are eligible for the QC "Amount for other dependents" tax credit - i.e., full-time students pursuing vocational training at the secondary level or post-secondary studies.  
Birth month of dependents age 18 at Dec 31:      
If more than one, put in the average of the birth months    
# dependents age 19+ at Dec 31 -born  
Total # children & other dependents at Dec 31 of the tax year      
If not single, claim dependent tax credit on the return of  
If eligible, claim the Federal equivalent to spouse (eligible dependent) tax credit for ONE of the following dependents:  
Child age 18 or less at the end of year    
Age of this child at the end of year (zero if under 1)      
OR other eligible relative    
Net income of dependent claimed as equivalent to spouse  
INCOME Taxable Income
    Taxpayer   Spouse   Taxpayer Spouse
Income from:           Fed QC Fed QC
  Employment    
  Are you required to pay employment insurance (EI) premiums on the above earnings?          
  Self-employment    
  Universal child care benefit (UCCB) - added to income under line 275 for QC          
  - will be claimed by spouse with lower "net income before adjustments"        
  Employment insurance benefits (EI)    
  Old Age Security (OAS)    
  QPP retirement or disability pension    
  # months in year collecting QPP pension            
  Capital gains in excess of capital losses (zero if negative)    
  Cdn dividends eligible for enhanced div tax credit (public companies)    
  Cdn dividends eligible for small business div tax credit (CCPCs)    
  RRSP/RRIF withdrawals (when not eligible for pension tax credit)    
  Other income    
  Pension income (eligible for pension tax credit for persons 65+)    
  Qualified pension income (eligible for pension credit for any age)    
  Qualified pension income (eligible for pension tax credit even if taxpayer is under 65) includes
- life annuity payments from a superannuation or pension plan
- pmts from a RRIF, or annuity pmts from an RRSP or from a DPSP, received as a result of the death of a spouse or common-law partner.
 
Pension splitting - maximum allowable is 50% of eligible pension income.
        Taxpayer   Spouse   Taxpayer Spouse
  Make sure birth year is entered for both Taxpayer and Spouse Fed QC Fed QC
  Number of months married or living common-law  
A. Total pension income eligible for pension tax credit (based on age)            
  Maximum pension amount transferable (50% x A/12 x #months married)            
  Amount that you are electing to transfer - from taxpayer to spouse    
  Amount that you are electing to transfer - from spouse to taxpayer              
  Transfer of pension income $ from taxpayer to spouse        
    $ from spouse to taxpayer        
  Any resulting additions to pension income are shown here, and reductions to income are in deductions area.
  After pension splitting - pension income eligible for pension tax credit            
  Transfer of tax withheld from eligible pension income:          
  Total tax deducted from pension income of taxpayer Federal          
    QC          
  Total tax deducted from pension income of spouse Federal          
      QC          
Total income for tax purposes - line 150 Fed, line 199 QC
DEDUCTIONS Taxpayer Spouse
  Taxpayer   Spouse   Fed QC Fed QC
  RRSP deduction    
  Other deductions    
  Deduction for elected split-pension amount
  Deduction for 50% of QPP on self-employment income  
  Deduction for employer portion of QPIP on self-employment income
  Deduction for workers    
Net income before adjustments (for calculation of clawbacks, zero if negative) - line 234 Fed
  Clawback of EI and OAS      
Net income for tax purposes - line 236 Fed, line 275 QC
  Universal child care benefit (UCCB) QC - from input in income area    
  Net capital losses of other years (after Oct 17, 2000)    
  Non-capital losses of other years    
Taxable income (zero if negative) - line 260 Fed, line 299 QC
  Less dividend gross-up    
  Add back non-taxable portion of capital gains less capital losses carried forward    
  Add back clawbacks (the clawbacks are treated as another tax for the average tax rate calculation)    
Adjusted taxable income (zero if negative) for average tax rate calculation at bottom    
NON-REFUNDABLE TAX CREDITS    
To open links below without closing the calculator, right-click on the link and select open in new window. Taxpayer   Spouse    
Public transit costs (Federal)        
Federal child fitness amounts max $500 for each child age 16 or less    
Federal home renovation tax credit (HRTC)                
Total eligible costs incurred (max $10,000)        
Elgible amount after deducting $1,000 base amount          
Amount to be claimed by spouse        
Amount to be claimed by taxpayer        
Federal first-time homebuyers' tax credit (max $5,000 per qualifying home)    
Medical expenses-usually best claimed by lower income spouse      
QC Prescr. Drug Insurance Plan Premiums remitted on prior yr tax return    
Federal tax return - claim medical on tax return of
QC tax return - claim medical on tax return of
Charitable donations-usually best claimed by higher income spouse      
Medical and donations can be claimed by either spouse-see which one works best.
Donations can be carried forward and used in a future year.
   
Medical expenses can be claimed for any 12 month period ending in the tax year.    
Home renovation and homebuyer tax credits can be shared by spouses - see what works best.    
QC age amount, amount for a person living alone, and amount for retirement income    
Are you eligible for the amount for a person living alone?  
Amount available for credit    
If married, amount to be claimed on spouse return    
Federal tax credits for age, pension, disability, and child amounts are automatically transferred to other spouse if unused.    
Students Taxpayer   Spouse      
  Student loan interest current yr (can be carried forward up to 5 years)          
Unused student loan interest from prior year: Federal        
    Provincial        
Unused tuition/education/text amounts from prior year: Federal        
Unused tuition and examination fees from prior year: Provincial        
Resident of different province at the previous year end - use the federal unused tuition/education/textbook amount as the provincial amount.    
  Tuition fees paid in 2009 for Federal tax credit        
  Eligible tuition and examination fees QC (if fees total more than $100)        
  Federal education/textbook amounts Part time- # of months    
    Full time - # of months
Transfers of Federal tuition/education amounts between spouses (QC amounts are automatically trs if possible):    
  Unused tuition/education/textbook amounts before transfers        
  Maximum allowable transfer from spouse      
  Unused amounts to transfer from spouse      
QC REFUNDABLE TAX CREDIT FOR HOME IMPROVEMENT AND RENOVATION    
  QC tax credit for home improvement and renovation                
  Total eligible costs incurred    
  Elgible amount after deducting $7,500 base amount          
  Refundable tax credit amount          
  If married, amount to be claimed on spouse return      
  Amount to be claimed by taxpayer        
TAXES AND PREMIUMS Taxpayer   Spouse  
    Federal   QC   Federal   QC  
         
  Basic personal amount        
  Spouse/equivalent          
  Age amount          
  QC age amount, person living alone and amount for retirement income            
  Dependent children under 18 (Fed)          
  Amount for dependents (QC)            
  Employment credit amount (Fed)          
  Pension amount          
  Disability amount        
  Public transit amount (Fed)          
           
  Home renovation amount          
  First-time homebuyers' amount          
  Employment insurance          
  QPP on empl earnings          
  1/2 QPP on self-empl earnings          
  PPIP premiums paid on empl earnings          
  PPIP premiums on self-empl earnings          
  Tuition and examination fees, education and textbook amounts        
  Amounts transferred from spouse          
  Student loan interest (see bottom for amount unused)        
  Medical expenses        
  Total amount for non-refundable tax credits (B)        
  Non-refundable tax credits @ (B) x      
  Donations tax credit        
  Enhanced dividend tax credit        
  Small business dividend tax credit        
  Total non-refundable tax credits (C)        
  Subtotal Federal (zero if negative) and QC tax (A) - (C)        
  Credits transferred from one spouse to the other (QC only) (D)          
  Subtotal Federal and QC tax (zero if negative) (C) - (D)        
  Additional tax for Federal alternative minimum tax (AMT)          
  Refundable tax credit for medical expenses        
  Federal refundable working income tax benefit (WITB)          
  QC refundable tax credit respecting the work premium            
  QC refundable tax credit for home improvement and renovation          
  Refundable QC abatement          
Income tax payable (refundable if negative)        
  Clawback payable re EI and OAS          
  QPP on self-employment income            
  QPIP on self-employment income            
  Contribution to the health services fund (HSF)            
  Premium payable under the QC prescription drug insurance plan            
Total payable (refundable if negative)     <-(A)->   <-(A)->  
  Total income tax deducted (information slips/instalments) - Fed/QC        
  Transfer of withholding tax re pension splitting        
  Adjusted total income tax credits        
Balance payable (refund due if negative)            
Total Federal and QC balance payable (refund if negative)            
  QPP paid on employment income (B)   (B)  
  EI paid on employment income (C)   (C)  
  QPIP paid on employment income (D)   (D)  
Total Federal and QC taxes, clawbacks, QPP/EI premiums (A+B+C+D)   (A+B+C+D)  
Taxable income without RRSP deduction      
Tax savings re RRSPs / Marginal tax rate (note)      
Average tax rate based on taxable income      
= total taxes, clawbacks, CPP/EI divided by taxable income      
Avg tax rate based on adjusted taxable income    
Note: RRSP contributions by one spouse may also reduce the taxes payable of the other spouse - this is not reflected in the RRSP savings.
When RRSP contributions cause UCCB income to move from one spouse to the other, tax savings re RRSPs are not accurate.
 
Unused student loan interest        
Federal alternative minimum tax (AMT) is estimated based on available information. AMT not calculated for QC.  
This calculator is intended to be used for planning purposes. It does not include every available tax credit. We strive for accuracy, but cannot guarantee it.  
 

Revised: September 19, 2017

 

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