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QC Tax Amounts Subject to Indexation

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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 and tobacco products.  The average of this index from October 2015 to September 2016 is compared to the average of the index from October 2014 to September 2015.  The increase was 0.74%, which is used for the indexation factor for 2017 amounts.  Some amounts are rounded to the nearest $1, and some are rounded to the nearest $5.

Non-refundable tax credits (tax credit is 20% of stated amount) 2017 2016 2015 2014 2013 2012 2011 2010 2009
Basic personal amount 11,635 11,550 11,425 11,305 11,195 10,925 10,640 10,505 10,455
Amount for a person living alone:
     basic amount 1,365 1,355 1,340 1,325 1,310 1,280 1,245 1,230 1,225
     single-parent family supplement 1,685 1,675 1,655 1,640 1,625 1,585 1,545 1,525 1,520
Age amount for person over 65 (2016=66, 2017=67, 2018=68, 2019=69, 2020=70) (3) 2,505 2,485 2,460 2,435 2,410 2,350 2,290 2,260 2,250
Amount for retirement income 2,225 2,210 2,185 2,160 2,140 2,090 2,035 2,010 2,000
Amount of transfer of recognized parental contribution
     maximum amount of recognized needs 7,665 7,610 7,530 7,450 7,380 7,200 7,015 6,925 6,890
     reduction when only one study term completed 2,145 2,130 2,105 2,085 2,065 2,015 1,965 1,940 1,930
Amount for other dependants 3,125 3,100 3,065 3,035 3,005 2,930 2,855 2,820 2,805
Amount for severe and prolonged mental or  physical impairment 2,645 2,625 2,595 2,570 2,545 2,485 2,420 2,390 2,380
Reduction thresholds for certain tax credits (1) 33,755 33,505 33,145 32,795 32,480 31,695 30,875 30,490 30,345
 
Certain deductions and non-taxable amounts 2017 2016 2015 2014 2013 2012 2011 2010 2009
Maximum amount - deduction for workers 1,140 1,130 1,120 1,110 1,100 1,075 1,045 1,030 1,025
Amount of the personal contribution for the purposes of the deduction for tradespersons' tools 1,150 1,140 1,130 1,120 1,110 1,085 1,055 1,040 1,035
Maximum amount - exemption relating to allowances paid to emergency services volunteers 1,140 1,130 1,120 1,110 1,100 1,075 1,045 1,030 1,025
Amount for non-taxation of certain allowances for room and board paid to young athletes 355 350 345 340 335 325 315 310 310
 
Indexation factor 1.0074 1.0109 1.0106 1.0097 1.0248 1.0266 1.0127 1.0048 1.0236

 

Refundable tax credits 2017 2016 2015 2014 2013 2012 2011 2010 2009
Child Assistance (2)
     maximum 1st child 2,410 2,392 2,366 2,341 2,319 2,263 2,204 2,176 2,166
     maximum 2nd and 3rd children 1,204 1,195 1,182 1,170 1,159 1,131 1,102 1,088 1,083
     maximum 4th and subsequent children 1,806 1,793 1,774 1,755 1,738 1,696 1,652 1,631 1,623
     maximum for single-parent family 845 839 830 821 813 793 772 762 758
     minimum for 1st child 676 671 664 657 651 635 619 611 608
     minimum for 2nd and subsequent children 625 620 613 607 601 586 571 564 561
     minimum for single-parent family 337 335 331 328 325 317 309 305 304
     monthly for handicapped child 190 189 187 185 183 179 174 172 171
Refundable tax credit for medical expenses
     maximum amount 1,175 1,166 1,153 1,141 1,130 1,103 1,074 1,061 1,056
     minimum amount of work-related income 3,005 2,985 2,955 2,925 2,895 2,825 2,750 2,715 2,700
     reduction threshold 22,725 22,560 22,315 22,080 21,870 21,340 20,785 20,525 20,425
Tax credit for respite expenses of informal caregivers, 30% of eligible expenses to maximum of (not indexed) 5,200 5,200 5,200 5,200 5,200 5,200 5,200 5,200 5,200
     Reduced by 3% of caregiver's family income in excess of    56,935 55,515 55,905 55,320 54,790 53,465 52,080 51,425 51,180
Refundable tax credit for holders of a taxi driver's or owner's permit, maximum  569 565 559 553 548 535 521 514 512

 

1% contribution by individuals to the Health Services Fund 2017 2016 2015 2014 2013 2012 2011 2010 2009
     Maximum threshold of first taxable income bracket 14,545 14,440 14,285 14,135 14,000 13,660 13,305 13,140 13,075
     Maximum threshold of second taxable income bracket 50,570 50,200 49,660 49,140 48,670 47,490 46,260 45,680 45,460

(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) The maximums shown are for a two-parent family.  See also Child Assistance 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 Child Assistance program.
(3) As per the 2015 Budget, the age of eligibility for the age amount for persons over 65 will increase by 1 year for each year from 2016 to 2020, at which time the age of eligibility will be 70.

Source:  Quebec Ministry of Finance - 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).

For 2011 and later years, the solidarity tax credit replaces the QST credit, property tax refund, and tax credit for residents of a northern village.  The parameters of the solidarity tax credit are indexed.

Solidarity Tax Credit
Year 2015 2014 2013 2012 2011
Amounts for the QST
     basic amount 278 275 272 265 220
     amount for spouse 278 275 272 265 220
     additional amount for person living alone 133 132 131 128 125
Amount for housing
     amount for a couple 654 647 641 625 100
     amount for a person living alone 539 533 528 515 75
     amount for each dependent child 115 114 113 110 25
Amounts for individuals living in a northern village
     amount per adult (1) 1,637 1,620 810 790 775
     amount for each dependent child 354 350 347 339 332
 Solidarity tax credit reduction threshold 33,145 32,795 32,480 31,695 30,875

(1)  Increase for 2014 as per Information Bulletin 2013-13 December 4, 2013, subsequently indexed.

 

Year 2010 2009
QST credit (for 2011 and later years see Solidarity tax credit)
     basic amount 179 178
     amount for spouse 179 178
     amount for person living alone 122 121
Property tax refund (for 2011 and later years see Solidarity tax credit)
     maximum allowable taxes 1,510 1,505
     taxes deducted per adult 495 495
Tax credit for residents of a northern village (for 2011 and later years see Solidarity tax credit)
     basic monthly amount 63 63
     monthly amount for spouse 63 63
     monthly amount for a dependent 27 27

 

Revised: November 30, 2016

 

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