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2014 Quebec Income Tax Calculator

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TaxTips.ca Calculators -> Quebec Tax Calculator instructions  This calculator will retain all its data on your computer for the next time you use it, depending on your browser and settings. If you are using a public computer, click the reset button before closing the calculator.  If you are using Internet Explorer, you may have to use compatibility view to calculate and print properly.

 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. 
To open links without closing the calculator, right-click on the link and select open in new window.  Province   QC 
 Taxpayer 
 Spouse 
 Tax Year 
2014
 Birth year 
The birth year is needed
for age, pension and
other credits, CPP
premiums.
The birth year is needed
for age, pension and
other credits, CPP
premiums.
 Combined Taxes Payable 
 Birth month (needed for CPP premiums if turning 18 or 70 during year) 
 Taxpayer 
 Spouse 
 Are you eligible to claim the disability amount tax credit? 
To qualify, a form T2201
Disability Tax Credit
Certificate must be
completed by a qualified
person (usually a medical
doctor), certified and
submitted.
 Federal 
 Are you single? (must be "N" to calculate spouse tax) 
 Quebec 
 Are you eligible to claim the working income tax benefit (WITB)? 
To be eligible, must be resident
in Canada throughout the year.
Must be 19 yrs old (unless
single parent, or married or
living common-law). NOT
eligible if in prison for at least 90
days during tax year. Go to
the Calculator information page
for link to further information
on eligibility.
 Total 
 Are you eligible to claim the Family Tax Cut (FTC)? 
 <-Grand Total 
 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 
Used for Federal child
fitness tax credit and
Federal dependent child
credit.
Used for Federal
dependent child credit.
Total # children age 17 or less at Dec 31
  <- 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  
Federal child amount can be claimed by
either spouse. If federal tax is reduced
to zero for the spouse claiming this
credit, change the claim to the other
spouse to see if total taxes are reduced.
The calculator will automatically transfer
an unused amount (included in
"Amounts transferred from spouse"),
but in some situations this still does not
maximize the child amount claimed.
 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
To determine if you
are eligible for this
credit, see the
calculator information
page for a link to the
equivalent to spouse
tax credit article.
 Age of this child at the end of year (zero if under 1) 
OR other eligible relative
To determine if you
are eligible for this
credit, see the
calculator information
page for a link to the
equivalent to spouse
tax credit article.
 Net income of dependent claimed as equivalent to spouse 
 INCOME   Taxable Income 
 Taxpayer 
 Spouse 
 Taxpayer   Spouse 
Income from:
 Fed   QC   Fed   QC 
Employment (RL-1 Box A, T4 Box 14)
Are you required to pay EI premiums on ALL empl. earnings (up to annual max)?
If you answered "N" above, please enter the insurable amount of your earnings, if any, below:
EI insurable earnings     
Usually same as
employment earnings
Usually same as
employment earnings
Are you required to pay QPP contributions on ALL empl. earnings (up to annual max)?
If you answered "N" above, please enter the pensionable amount of your earnings, if any, below:
QPP pensionable earnings     
Usually same as
employment earnings
Usually same as
employment earnings
Self-employment income (include business income/loss from rentals)
Enter net income/(loss)
after expenses.
Rental income can be
business or property
income. These are
treated differently for tax
purposes. Click the link
for more information.
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)
If your EI benefits are not subject to
clawback, enter them as "Other income"
below.
Old Age Security (OAS)
QPP retirement or disability pension
# months in year collecting CPP or QPP disability (not retirement) pension
Capital gains in excess of capital losses (zero if negative)
Cdn dividends eligible for enhanced div tax credit (RL-3 Box A1, T5 Box 24)
Cdn non-eligible dividends (RL-3 Box A2, T5 box 10)
RRSP/RRIF withdrawals (when not eligible for pension tax credit)
Other income (include property income/loss from rentals) - FEDERAL
Other income (include property income/loss from rentals) - QC
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, federally, but not for Quebec) 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 splitting (based on age)-FEDERAL
B Total pension income eligible for pension splitting (based on age)-QUEBEC
Maximum pension amount transferable FEDERAL (50% x A/12 x #months married)
Maximum pension amount transferable QUEBEC (50% x B/12 x #months married)
Amount that you are electing to transfer:
Txpr to Spouse
Spouse to Txpr
Federal  
Quebec  
 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: Taxpayer
Spouse
Total tax deducted from pension income of taxpayer    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 - FEDERAL
Other deductions - QC
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
 Taxpayer 
 Spouse 
Public transit costs (Federal)
 *  Federal child fitness amounts  max $1,000 for each child age 16 or less, 18 or less for disabled
Costs can be split
between taxpayer and
spouse. Total not
checked to ensure
maximum not exceeded.
 *  Federal child arts - max $500 each age 16 or less, 18 or less for disabled
Costs can be split
between taxpayer and
spouse. Total not
checked to ensure
maximum not exceeded.
Federal first-time homebuyers' tax credit (max $5,000 per qualifying home)
For qualifying
home purchased
after Jan 27,
2009. See article
on this credit.
Medical expenses-usually best claimed by lower income spouse
QC prescr. Drug Plan Prem. prior year tax return for Federal medical claim
QC Medical expenses which are not included in Federal medical expense claim
QC Prescr. Drug Insurance Plan Premiums current year for QC medical claim
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
First time donor super-credit - Is this the first donation after 2007 for taxpayer and spouse?
* These are not checked to ensure that the maximum allowable amount is not exceeded.
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, or can be split between spouses.
       
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
Quebec
Unused tuition/education/text amounts from prior year:   Federal
Unused tuition and examination fees from prior year:   Quebec
Resident of different province at the previous year end - use the federal tuition fees from your prior year T2202A, as long as this does not exceed the total carried forward amount for tuition/education/textbook amount shown on your federal notice of assessment.  The education/textbook amounts are not used in QC.        
Tuition fees paid in the year for Federal tax credit
QC tuition and examination fees eligible for the 20% rate
QC tuition and examination fees eligible for the 8% rate
The rate for the tax credit for tuition and examination fees was reduced to 8% from 20% on March 28, 2013.
Federal education/textbook amounts Part time- # of months
Full time - # of months
Transfers of Federal tuition/education amounts between spouses and QC amounts transferable to a parent or grandparent:
Unused federal tuition/education/textbook amounts before transfers  
Maximum federal allowable transfer from spouse  
Unused federal amounts electing to transfer from spouse  
Maximum Quebec tax credit transferable to a parent or grandparent  
Amount that you are electing to transfer - this only affects amount carried forward below  
TAXES AND PREMIUMS  Taxpayer 
 Spouse 
 Federal 
QC
 Federal 
QC
Federal and QC tax before non-refundable tax credits
Basic personal amount
Spouse/equivalent
Age amount (reduced above certain income levels)
QC age amount, person living alone and amount for retirement income
Dependent children under 18 (Federal, 2014 only)
Amount for dependents (QC)
Employment credit amount (Fed)
Pension amount
Disability amount
Public transit amount (Fed)
Federal  child fitness amount (2014 only - refundable in 2015)
Federal child arts amount
First-time homebuyers' amount
Employment insurance
QPP on empl earnings
1/2 QPP on self-empl earnings
QPIP premiums paid on empl earnings
QPIP premiums on self-empl earnings
Federal tuition 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 federal Line 335 (A)
Non-refundable tax credits @ (A) x
Donations tax credit
Subtotal non-refundable tax credits federal Line 350
Tax subtotal before family tax cut & dividend tax credits
Family Tax Cut (FTC) - can be claimed by either spouse on tax return
Enhanced dividend tax credit
Small business dividend tax credit
Experienced worker tax credit for age 65+
QC Tuition and examination fees tax credit
Subtotal Federal (zero if negative) and QC tax
Credits transferred from one spouse to the other (QC only)  (D)
Subtotal Federal and QC tax (zero if negative)
Additional tax for Federal alternative minimum tax (AMT)
Refundable QC abatement
Federal refundable child fitness credit (2015 only - not refundable in 2014)
Refundable tax credit for medical expenses
Federal refundable working income tax benefit (WITB)
QC refundable tax credit respecting the work premium
Clawback payable re EI and OAS
QPP on self-employment income
QPIP on self-employment income
Contribution to the health services fund (HSF)
Progressive health contribution
Premium payable under the QC prescription drug insurance plan
Total payable (refundable if negative)  <-(A)-> 
 <-(A)-> 
Less total income tax deducted (information slips/instalments) - Fed/QC
Transfer of withholding tax re pension splitting
Adjusted total income tax credits
Add advance payment of work premium - RL-19 boxes A and B
Balance payable (refund due if negative)
Total Federal and QC balance payable (refund due 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 (see note below)
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
Unused tuition, education and textbook amounts
Donations in excess of 75% of net income - carry forward
 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.
Calculations are based on rates known as of August 9, 2015.
The revision to the Family Tax Cut is included.
 

Revised: September 19, 2017

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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