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QC Personal Tax Credits

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Quebec Tax -> Personal tax credits

Quebec Personal Tax Credits

Personal tax credit rate

Unlike other provinces and territories, Quebec does not apply the lowest provincial tax rate (16%) in calculating the non-refundable tax credits.  The rate used is 20%, except for tuition and examination fees after March 28, 2013, and charitable donations in excess of $200.

Quebec tuition and examination fees

The tax rate for tuition and examination fees is reduced from 20% to 8% effective March 28, 2013.  The following tuition and examination fees qualify for the 20% rate:

bulletfees paid for 2013 for a semester of post-secondary studies that began before March 28, 2013
bulletfees paid to an educational institution recognized by the Minister of Revenue for training, other than training that is part of an institutional program at the post-secondary level, in which you were enrolled before March 29, 2013
bulletfees paid for 2013 for an examination that you took before May 1, 2013
bulletfees paid for 1997 through 2012 that you have not previously used to claim the tax credit

Current year tuition and examination fees must total more than $100 in order to be eligible for the tax credit.

Quebec uses Schedule T for the calculation of the tuition and examination fees tax credit.

For more information see the Revenue Quebec information on Line 398 Tax credit for tuition or examination fees.

Quebec basic personal amount tax credit

See QC Tax amounts subject to indexation for the amount of the basic personal tax credit for Quebec, as well as the amounts of other tax credits and deductions.

Refundable tax credit respecting the work premium

People with income from employment or from carrying on a business may apply for the work premium, which is calculated based on income and dependents.  For more information see the Quebec Revenue Ministry Work Premium web page.  Calcul@ide, on the Regie des Rentes Quebec (RRQ) website, will help you estimate the amount of refundable tax credit you will receive for the Work Premium.

The Quebec 2016 Budget announced that the adapted work premium, which is available for households whose capacity for employment is severely limited, will be increased for 2016, for households without children.  For 2016, the premium rate is increased from 7% to 9%, which results in the following maximum premiums:

bulletfor a person living alone, increased from $464.48 to $725.76, and 
bulletfor a couple without children, increased from $881.30 to $1,133.10.

The 2016 family income at which a household is no longer eligible for the adapted work premium is now

bullet$17,721.60 for a person living alone, and 
bullet$27,521 for a couple without children.

Starting in 2015, full-time students are not eligible for the work premium or the adapted work premium unless they are, at the end of the taxation year, the parent of a child that lives with them.  For more information see the Revenue Quebec Application for Advance Payments of the Work Premium Tax Credit.

Refundable tax credit for children

A refundable tax credit for physical, artistic and cultural activities for young people aged 5 to 16 is being introduced gradually starting in 2013, as per the November 2012 Budget.

20% of eligible expenses, up to a maximum of $100 for 2013, will be reimbursed.  The maximum eligible expense will increase by $100 each year until it reaches $500 in 2017.  This will provide a tax credit of up to $100 per child in 2017, for families with an income of $130,000 or less.

For a young person with an impairment, an additional tax credit equivalent to the maximum tax credit will be paid once a minimum of 25% of the maximum eligible expense has been paid.

Medical expense tax credit and refundable medical expense tax credit

Solidarity tax credit

Experienced worker tax credit for ages 65+

Refundable tax credit for seniors for stays in functional rehabilitation transition units - news release on QC website.

Refundable Tax Credit for Eco-Friendly Home Renovation (RenoVert)

The temporary Renovert refundable tax credit, announced by the Quebec 2016 Budget, is only available for the 2016 and 2017 tax years.  The previous EcoRenov refundable tax credit was only available for the 2013 and 2014 tax years.

Eligible costs are for work done by a qualified contractor under a contract entered into after March 17, 2016 and before April 1, 2017.  Qualified expenditures must be paid by an individual before October 1, 2017.  The EcoRenov tax credit was for work done by a qualified contractor under a contract entered into after October 7, 2013 and before November 4, 2014.

The work must have a positive environmental impact or improve the dwelling's energy efficiency.  Both principal residences and cottages are eligible dwellings for the tax credit, provided the cottage is suitable for year-round occupancy.  The initial construction of the dwelling must have been completed before January 1, 2016.

The refundable tax credit will be for 20% of eligible expenditures in excess of $2,500, with the tax credit capped at $10,000.  Co-owners of an eligible dwelling can split the tax credit.  The total amount of the tax credit cannot exceed $10,000 for each eligible dwelling.

Revenu Quebec information on the RenoVert Tax Credit:

     - RenoVert Tax Credit

     - List of Recognized Eco-Friendly Renovation Work

Tax Tip:  Read all the Revenu Quebec information carefully before embarking on renovations which you think will be eligible for this tax credit.

See also:

    - Federal and Provincial Home Renovation Tax Credits

See also on Revenu Quebec website:

bullet Tax Credits - Refundable and Non-refundable

 

Revised: March 18, 2016

 

 

 

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