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Province
QC
Choose tax year
2024
2025
Taxpayer
Spouse
Combined Taxes Payable
Birth year/Month (year
needed for age/pension credits, month for QPP premiums)
1
2
3
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7
8
9
10
11
12
Taxpayer
Spouse
Are you eligible to claim the disability
amount tax credit?
Y
N
Fed
Are you single? (must be
"N" to calculate spouse tax)
Y
N
QC
Are you eligible to claim the Canada Workers
Benefit (CWB)?
Y
N
Total
Advance CWB (ACWB)
received in the year (RC210 boxes 10+11)
<-Grand Total
Prescription drug
insurance plan - # of months for which you are required to pay the
premium:
Less Paid
# of months from Jan to
Jun in the tax year
0
1
2
3
4
5
6
0
1
2
3
4
5
6
Bal/Refund
# of months from Jul to
Dec in the tax year
0
1
2
3
4
5
6
0
1
2
3
4
5
6
<-Total payable/refund
Do you
have children age 18 or less at Dec 31 of tax year?
Y
N
<-Cancel changes below
before changing Y to N
CHILDREN
AND OTHER DEPENDENTS
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
1
2
3
4
5
6
7
8
9
10
11
12
Total # children
& other dependents at Dec 31 of the tax year
If not single, claim dependent tax credit on the return of
Can you
claim a child or other eligible relative as an eligible dependant?
Y
N
<-Cancel changes below
before changing Y to N
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)
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
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 (T4 Box 14) - also enter below for Quebec employment income
Quebec employment income (RL-1 Box A)
Are you required to pay EI
premiums on ALL empl. earnings (up to annual max)?
Y
N
Y
N
If you answered "N" above, please enter
the insurable amount of your earnings, if any, below:
EI insurable earnings
Are you required to pay QPP
contributions on ALL empl. earnings (up to annual max)?
Y
N
Y
N
If you answered "N" above, please enter
the pensionable amount of your earnings, if any, below:
QPP pensionable earnings
Self-employment income
(include business income/loss from rentals)
Employment insurance benefits (EI)
Old Age Security (OAS)
CPP/QPP retirement or disability pension
# months in year collecting CPP or QPP disability (not retirement)
pension
0
1
2
3
4
5
6
7
8
9
10
11
12
0
1
2
3
4
5
6
7
8
9
10
11
12
# months in year collecting CPP or QPP retirement pension
0
1
2
3
4
5
6
7
8
9
10
11
12
0
1
2
3
4
5
6
7
8
9
10
11
12
If over 65 and collecting CPP or QPP retirement
pension, indicate # of months, if any,
for which
you are electing to NOT make QPP contributions in the year
0
1
2
3
4
5
6
7
8
9
10
11
12
0
1
2
3
4
5
6
7
8
9
10
11
12
Capital gains in excess of capital losses, actual
not taxable
pre-Jun 25/24
If tax year
is 2025, ALL capital gains are included in taxable income at a 50% inclusion
rate for first $250k, then 66 2/3%
post-Jun 24/24
If tax year is 2025, all taxable capital
gains are included in post-Jun 24/24 taxable capital gains.
Enter ACTUAL amounts of dividends received:
Cdn dividends for eligible div
tax credit (RL-3 Box A1, T5 Box 24) - TOTAL
Cdn non-eligible dividends
(RL-3 Box A2, T5 box 10) - TOTAL
RRSP/RRIF withdrawals (when not eligible for
pension tax credit)
First Home Savings Account (FHSA) withddrawals when
taxable
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+, pension splitting)
Qualified pension income
(eligible for pension credit for any age, federally)
Both Pension income
and Qualified pension income are eligible for pension splitting
federally. - 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.
Do you have pension income that you would like to split?
Y
N
<-Cancel changes below before changing Y to N
Pension splitting - maximum allowable is 50% of eligible
pension income.
For more information see:
Pension Splitting
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
0
1
2
3
4
5
6
7
8
9
10
11
12
A.
Total pension income eligible
for pension splitting (based on age)-FEDERAL
Only income that is
entered as Pension income or Qualified pension income is eligible for pension
splitting and included here.
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)
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 15000 Fed, line 199 QC
DEDUCTIONS
Taxpayer
Spouse
Taxpayer
Spouse
Fed
QC
Fed
QC
RRSP deduction (not checked to see if exceeding max)
First Home Savings Account
(FHSA) deduction (not checked except max $16,000)
Child care costs Line 21400 Federal - not checked to
see if exceeding limits
Childcare expenses for Quebec Refundable Childcare
Expenses Tax Credit are entered under tax credits below, also not checked to
see if exceeding limits.
Other deductions - FEDERAL
Other deductions - QUEBEC
Deduction for elected split-pension amount
Deduction for enhanced QPP contributions on
employment income
Deduction for enhanced QPP contributions on
self-employment income
Deduction for 50% of QPP on self-employment income
Deduction for employer portion of QPIP on
self-employment income
Deduction for workers line 201QC
Net income before
adjustments (for calculation of clawbacks, zero if negative) - line 23400 Fed
Clawback of EI and OAS Line 23500 Fed, Line 250 QC
Net income for tax
purposes - line 23600 Fed, line 275 QC
Net capital losses of other years (after Oct 17,
2000)
Non-capital losses of other years
Taxable income
(zero if negative) - line 26000 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 - i.e. actual income (zero if negative) for average tax rate
calculation at bottom
REFUNDABLE AND NON-REFUNDABLE TAX CREDITS
Taxpayer
Spouse
Federal first-time homebuyers'
tax credit (max $10,000 per qualifying home)
Federal home accessibility tax
credit (max $20,000)
Federal multigenerational home
renovation tax credit (max $50,000)
Total eligible childcare
expenses for Quebec refundable tax credit - not checked
Total QC refundable tax credit based on line 275
family income
Enter childcare expenses to be claimed by taxpayer
<-Childcare expenses claimed by spouse
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
Taxpayer
Spouse
QC tax return -
claim medical on tax return of
Taxpayer
Spouse
Charitable donations-usually best claimed by higher
income spouse
Donations carried forward from prior years -
federal
Donations carried forward from prior years - Quebec
Donations in current year - federal
Donations in current year - Quebec
Medical and donations can be claimed by either spouse-see which
one works best.
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?
Y
N
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.
Do you want to claim student loan interest, tuition or
education/textbook amounts?
Y
N
<-Cancel changes below before changing Y to N
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 after Mar
27/13:
Quebec 8%
Unused tuition and examination fees from prior to
Mar 28/13:
Quebec 20%
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, and for QC 8% tax credit
The rate for the
tax credit for tuition and examination fees was reduced to 8% from 20% on
March 28, 2013.
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 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
Amount for dependents (QC)
Employment credit amount (Fed)
Pension amount
Disability amount
Federal first-time homebuyers' amount
Federal home accessibility tax credit
Federal multigeneratioinal home renovation tax
credit
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
Federal student loan interest (see bottom for
amount unused)
Federal medical expenses
Total amount for non-refundable tax credits federal
Line 33500 (A)
Non-refundable tax credits @ (A) x
Quebec student loan interest
Quebec medical expenses
Total amount for Quebec non-refundable tax credits
(B)
Quebec non-refundable tax credits @ (B) x
Career Extension tax credit
for age 60+ (65+ for 2025)
Donations tax credit
QC Tuition and examination fees tax credit
Subtotal non-refundable tax credits federal Line
35000 AC Line 406
Tax subtotal before dividend tax credits Line 40400
QC Line 413
Dividend tax credit eligible dividends
Dividend tax credit non-eligible dividends
Less min tax
carryover (enter as postive)-only used if zero AMT curr yr
Subtotal basic Federal tax (zero if negative) and
QC tax Line 42900 / Line 430
Credits transferred from one spouse to the other
(QC only) (D) Line 431
Subtotal Federal and QC tax (zero if negative) Line
42900 / Line 432
Additional tax for Federal alternative minimum tax
(AMT)
Fed Line 41700 (or AMT, whichever is more, zero if
negative)
Advance Canada Workers Benefit (ACWB) - entered at
top, can't exceed CWB below
Fed Line 42000 Net Federal tax
16.5% Refundable QC abatement
Refundable tax credit for medical expenses
Federal refundable Canada Workers Benefit (CWB)
QC refundable tax credit respecting the work
premium
Clawback payable re EI and OAS
QPP & enhanced 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
Add advance payment of work premium - RL-19 boxes A
and B
Tax credit for childcare expenses (line 455)
Total payable
(refundable if negative) Line 43500 /
<-(A)->
<-(A)->
Less 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 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)
Adjusted taxable
income before taxes clawbacks etc / before RRSP deduction
Adjusted taxable
income after taxes clawbacks etc / before RRSP deduction
Tax savings re
RRSPs / % tax savings - see note below re marginal tax rate
Average tax rate
based on adjusted taxable income (actual income)
= total taxes &
clawbacks (not CPP/EI) divided by adjusted taxable income
Notes: To determine your
marginal tax rate put your actual RRSP deduction into "Other
deductions", and enter $10 in the RRSP deduction field. The % tax savings is your marginal tax
rate.
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. Individuals who
may be subject to AMT, or who do not have a simple tax situation, should be
seeking advice from a tax lawyer or CPA tax specialist.
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. Increased inclusion rate for capital gains has been included,
but when legislation is passed, changes may be required.