Revenu Québec Infos

Rate increases

The fixed rates used to calculate the maximum amount of the tax credits respecting the work premium for a person living alone and for a couple without children were increased by two percentage points, effective 2016. The rate increased from 7% to 9%, in the case of the work premium, and from 9% to 11%, in the case of the adapted work premium for households whose capacity for employment is severely limited. 

For 2016, the maximum amount for the work premium increases from $564.48 to $725.76 for a person living alone and from $881.30 to $1,133.10 for a couple without children. The adapted work premium increases from $1,094.94 to $1,338.26 for a person living alone and from $1,641.96 to $2,006.84 for a couple without children. 

Advance payment requests from recipients of last-resort financial assistance

Beginning on January 1, 2017, the Ministère du Travail, de l'Emploi et de la Solidarité sociale will receive requests for advance payments from recipients of last-resort financial assistance and determine the payment amounts.

For more information, see pages A.18 to A.21 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

Effective August 1, 2016, the municipal tax for 9-1-1 service for each telephone service will be $0.46 a month per telephone number or, in the case of a multi-line service other than a Centrex service, per outgoing access line.

Effective August 1, 2016, the municipal tax for 9-1-1 service for each telephone service will be $0.46 a month per telephone number or, in the case of a multi-line service other than a Centrex service, per outgoing access line.

Effective August 1, 2016, the municipal tax for 9-1-1 service for each telephone service will be $0.46 a month per telephone number or, in the case of a multi-line service other than a Centrex service, per outgoing access line.

Effective August 1, 2016, the municipal tax for 9-1-1 service for each telephone service (This link will open a new window) will be $0.46 a month per telephone number or, in the case of a multi-line service (This link will open a new window) other than a Centrex service, per outgoing access line.

The GST and QST apply to the sale of a hair prosthesis, whether or not it is sold by prescription. Wigs, hairpieces, toupees and volumizing systems are examples of hair prostheses.

The GST and QST apply to the sale of a hair prosthesis, whether or not it is sold by prescription. Wigs, hairpieces, toupees and volumizing systems are examples of hair prostheses.

The GST and QST apply to the sale of a hair prosthesis, whether or not it is sold by prescription. Wigs, hairpieces, toupees and volumizing systems are examples of hair prostheses.

The GST and QST apply to the sale of a hair prosthesis, whether or not it is sold by prescription. Wigs, hairpieces, toupees and volumizing systems are examples of hair prostheses.

The GST and QST apply to the sale of a hair prosthesis, whether or not it is sold by prescription (This link will open a new window). Wigs, hairpieces, toupees and volumizing systems are examples of hair prostheses.

As part of the 2015-2016 Budget Speech, the Minister of Finance announced that a new refundable tax credit, called the “tax shield,” would be implemented as of the 2016 taxation year.

The purpose of the tax shield is to offset, further to an increase in work income, a part of the loss of the socio-fiscal transfers designed to incentivize work, specifically the refundable tax credits respecting the work premium and the tax credit for childcare expenses.

To enhance the benefits of the tax shield, one of the parameters for calculating the tax credit will be adjusted upon the tax credit's implementation. As such, in 2016, the maximum increase in eligible work income relative to the previous year will be raised from $2,500 to $3,000 for each member of a household.

For more information, see pages A.21 to A.22 of the document entitled Additional Information 2016-2017 (PDF – 2.88 Mb), published by the Ministère des Finances.

Not all goods and services acquired by a large business under the QST system give entitlement to input tax refunds (ITRs).

Therefore, as a registrant, you must determine whether you constitute an SMB (small or medium-sized business) or a large business for each fiscal year.

You are generally considered to be a large business for a given fiscal year if your and any associated corporations' taxable supplies made in Canada in the fiscal year that precedes the given fiscal year exceed $10 million.

For more information, see the Large Businesses page or the interpretation bulletin entitled “Qualification as a small or medium-sized business or as a large business” (TVQ. 206.1-9).

Note

Restrictions on ITRs will be gradually eliminated as of January 1, 2018.

A temporary refundable tax credit for eco-friendly home renovation has been introduced.

The tax credit is intended for individuals who have a qualified contractor carry out recognized eco-friendly renovation work on their principal place of residence or a winterized cottage they normally occupy under a contract entered into after March 17, 2016, and before April 1, 2017.

For more information, click RénoVert Tax Credit.

A temporary refundable tax credit for eco-friendly home renovation has been introduced.

The tax credit is intended for individuals who have a qualified contractor carry out recognized eco-friendly renovation work on their principal place of residence or a winterized cottage they normally occupy under a contract entered into after March 17, 2016, and before April 1, 2017.

For more information, click RénoVert Tax Credit.

A temporary refundable tax credit for eco-friendly home renovation has been introduced.

The tax credit is intended for individuals who have a qualified contractor carry out recognized eco-friendly renovation work on their principal place of residence or a winterized cottage they normally occupy under a contract entered into after March 17, 2016, and before April 1, 2017.

For more information, click RénoVert Tax Credit.

A temporary refundable tax credit for eco-friendly home renovation has been introduced.

The tax credit is intended for individuals who have a qualified contractor carry out recognized eco-friendly renovation work on their principal place of residence or a winterized cottage they normally occupy under a contract entered into after March 17, 2016, and before April 1, 2017.

For more information, click RénoVert Tax Credit.

A temporary refundable tax credit for eco-friendly home renovation has been introduced.

The tax credit is intended for individuals who have a qualified contractor carry out recognized eco-friendly renovation work on their principal place of residence or a winterized cottage they normally occupy under a contract entered into after March 17, 2016, and before April 1, 2017. 

For more information, click RénoVert Tax Credit.

If you carry back a net capital loss to a taxation year for which you have income tax payable, we will generally take the loss carry-back into account when calculating interest on the amount payable only as of the date of the carry-back request.

If you carry back a net capital loss to a taxation year for which you have income tax payable, we will generally take the loss carry-back into account when calculating interest on the amount payable only as of the date of the carry-back request.

If you carry back a net capital loss to a taxation year for which you have income tax payable, we will generally take the loss carry-back into account when calculating interest on the amount payable only as of the date of the carry-back request.