Revenu Québec Infos

In calculating the taxable benefits related to the use of an automobile or the automobile expenses that can be deducted for income tax purposes, you must take into account certain limits and prescribed rates. The limits and rates for 2016 are listed below: 

• For purposes of capital cost allowance (CCA), the ceiling on the capital cost of passenger vehicles is $30,000 (plus GST and QST) for vehicles purchased after 2015. 
• The limit on deductible leasing costs is $800 per month (plus GST and QST) for leases entered into after 2015. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the capital cost ceiling. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes is 54 cents per kilometre for the first 5,000 kilometres and 48 cents for each additional kilometre. 
• The maximum allowable interest deduction for amounts borrowed to purchase a passenger vehicle is $300 per month for loans related to vehicles acquired after 2015. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer is 26 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate is 23 cents per kilometre.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec. 

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies, charities and qualifying non-profit organizations.

The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.

However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.

Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.

Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:

• have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
• have its branches or divisions file separate rebate applications.

A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.

Each branch must nevertheless file monthly rebate applications with its GST and QST returns.

Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies, charities and qualifying non-profit organizations.

The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.

However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.

Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.

Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:

• have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
• have its branches or divisions file separate rebate applications.

A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.

Each branch must nevertheless file monthly rebate applications with its GST and QST returns.

Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies, charities and qualifying non-profit organizations.

The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.

However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.

Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.

Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:

• have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
• have its branches or divisions file separate rebate applications.

A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.

Each branch must nevertheless file monthly rebate applications with its GST and QST returns.

Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies (This link will open a new window), charities (This link will open a new window) and qualifying non-profit organizations (This link will open a new window).

The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.

However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.

Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.

Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:

• have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
• have its branches or divisions file separate rebate applications.

A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.

Each branch must nevertheless file monthly rebate applications with its GST and QST returns.

Generally speaking, sales of property or services in Québec that are made by individuals in business are taxable under the goods and services tax (GST) and Québec sales tax (QST) systems. Therefore, such individuals are required to register for the GST and the QST.

They are also required to collect GST and QST and remit them to us. Form FP-500-V, Detailed Calculations, and form FPZ-500-V, GST/HST – QST Return, are to be used by such individuals to calculate and report the taxes.

In addition, they can claim input tax credits (ITCs) and input tax refunds (ITRs) with regard to the GST and the QST paid in respect of property and services acquired by them to make taxable (including zero-rated) sales of property or services.

Any individual in business whose total taxable sales do not exceed $30,000 in a given calendar quarter and in the combined four calendar quarters preceding that given calendar quarter is considered a small supplier. The sales referred to are those made worldwide by the individual in business and his or her associates during those periods.

Individuals in business who are considered small suppliers are not required to register for the GST and the QST and do not have to collect or remit those taxes. Also, they cannot claim ITCs or ITRs with regard to the taxes paid in respect of their purchases.

However, small suppliers may choose to register for the GST and the QST, in which case they are required to collect the taxes and remit them to us. Such small suppliers can claim ITCs and ITRs with regard to the taxes paid in respect of their purchases.

An individual sells used property online. His total sales in the combined four calendar quarters preceding a given calendar quarter exceed $30,000. He is required to register for the GST and the QST and to collect those taxes.

In some situations, an individual in business may be required to register for the GST and the QST regardless of the total amount of the individual's taxable sales. For more information in that regard, click on the following links: Registering for the GST and QST and Mandatory QST Registration.

Generally speaking, sales of property or services in Québec that are made by individuals in business are taxable under the goods and services tax (GST) and Québec sales tax (QST) systems. Therefore, such individuals are required to register for the GST and the QST.

They are also required to collect GST and QST and remit them to us. Form FP-500-V, Detailed Calculations, and form FPZ-500-V, GST/HST – QST Return, are to be used by such individuals to calculate and report the taxes.

In addition, they can claim input tax credits (ITCs) and input tax refunds (ITRs) with regard to the GST and the QST paid in respect of property and services acquired by them to make taxable (including zero-rated) sales of property or services.

Any individual in business whose total taxable sales do not exceed $30,000 in a given calendar quarter and in the combined four calendar quarters preceding that given calendar quarter is considered a small supplier. The sales referred to are those made worldwide by the individual in business and his or her associates during those periods.

Individuals in business who are considered small suppliers are not required to register for the GST and the QST and do not have to collect or remit those taxes. Also, they cannot claim ITCs or ITRs with regard to the taxes paid in respect of their purchases.

However, small suppliers may choose to register for the GST and the QST, in which case they are required to collect the taxes and remit them to us. Such small suppliers can claim ITCs and ITRs with regard to the taxes paid in respect of their purchases.

An individual sells used property online. His total sales in the combined four calendar quarters preceding a given calendar quarter exceed $30,000. He is required to register for the GST and the QST and to collect those taxes.

In some situations, an individual in business may be required to register for the GST and the QST regardless of the total amount of the individual's taxable sales. For more information in that regard, click on the following links: Registering for the GST and QST and Mandatory QST Registration.

Generally speaking, sales of property or services in Québec that are made by individuals in business are taxable under the goods and services tax (GST) and Québec sales tax (QST) systems. Therefore, such individuals are required to register for the GST and the QST.

They are also required to collect GST and QST and remit them to us. Form FP-500-V, Detailed Calculations, and form FPZ-500-V, GST/HST – QST Return, are to be used by such individuals to calculate and report the taxes.

In addition, they can claim input tax credits (ITCs) and input tax refunds (ITRs) with regard to the GST and the QST paid in respect of property and services acquired by them to make taxable (including zero-rated) sales of property or services.

Any individual in business whose total taxable sales do not exceed $30,000 in a given calendar quarter and in the combined four calendar quarters preceding that given calendar quarter is considered a small supplier. The sales referred to are those made worldwide by the individual in business and his or her associates during those periods.

Individuals in business who are considered small suppliers are not required to register for the GST and the QST and do not have to collect or remit those taxes. Also, they cannot claim ITCs or ITRs with regard to the taxes paid in respect of their purchases.

However, small suppliers may choose to register for the GST and the QST, in which case they are required to collect the taxes and remit them to us. Such small suppliers can claim ITCs and ITRs with regard to the taxes paid in respect of their purchases.

An individual sells used property online. His total sales in the combined four calendar quarters preceding a given calendar quarter exceed $30,000. He is required to register for the GST and the QST and to collect those taxes.

In some situations, an individual in business may be required to register for the GST and the QST regardless of the total amount of the individual's taxable sales. For more information in that regard, click on the following links: Registering for the GST and QST and Mandatory QST Registration.

Generally speaking, sales of property or services in Québec that are made by individuals in business are taxable under the goods and services tax (GST) and Québec sales tax (QST) systems. Therefore, such individuals are required to register for the GST and the QST.

They are also required to collect GST and QST and remit them to us. Form FP-500-V, Detailed Calculations, and form FPZ-500-V, GST/HST – QST Return, are to be used by such individuals to calculate and report the taxes.

In addition, they can claim input tax credits (ITCs) and input tax refunds (ITRs) with regard to the GST and the QST paid in respect of property and services acquired by them to make taxable (including zero-rated) sales of property or services.

Any individual in business whose total taxable sales do not exceed $30,000 in a given calendar quarter and in the combined four calendar quarters preceding that given calendar quarter is considered a small supplier. The sales referred to are those made worldwide by the individual in business and his or her associates during those periods.

Individuals in business who are considered small suppliers are not required to register for the GST and the QST and do not have to collect or remit those taxes. Also, they cannot claim ITCs or ITRs with regard to the taxes paid in respect of their purchases.

However, small suppliers may choose to register for the GST and the QST, in which case they are required to collect the taxes and remit them to us. Such small suppliers can claim ITCs and ITRs with regard to the taxes paid in respect of their purchases.

An individual sells used property online. His total sales in the combined four calendar quarters preceding a given calendar quarter exceed $30,000. He is required to register for the GST and the QST and to collect those taxes.

In some situations, an individual in business may be required to register for the GST and the QST regardless of the total amount of the individual's taxable sales. For more information in that regard, click on the following links: Registering for the GST and QST and Mandatory QST Registration.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2016 are as follows:

• The maximum insurable earnings have been increased from $70,000 to $71,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate has been decreased from 0.559% to 0.548%.
• The employer contribution rate has been decreased from 0.782% to 0.767%.
• The maximum employee contribution has been increased from $391.30 to $391.82.
• The maximum employer contribution has been increased from $547.40 per employee to $548.41 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been decreased from 0.993% to 0.973%.
• The maximum contribution for a self-employed person or a person responsible for a family-type resource or an intermediate resource has been increased from $695.10 to $695.70.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2016 are as follows:

• The maximum insurable earnings have been increased from $70,000 to $71,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate has been decreased from 0.559% to 0.548%.
• The employer contribution rate has been decreased from 0.782% to 0.767%.
• The maximum employee contribution has been increased from $391.30 to $391.82.
• The maximum employer contribution has been increased from $547.40 per employee to $548.41 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been decreased from 0.993% to 0.973%.
• The maximum contribution for a self-employed person or a person responsible for a family-type resource or an intermediate resource has been increased from $695.10 to $695.70.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2016 are as follows:

• The maximum insurable earnings have been increased from $70,000 to $71,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate has been decreased from 0.559% to 0.548%.
• The employer contribution rate has been decreased from 0.782% to 0.767%.
• The maximum employee contribution has been increased from $391.30 to $391.82.
• The maximum employer contribution has been increased from $547.40 per employee to $548.41 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been decreased from 0.993% to 0.973%.
• The maximum contribution for a self-employed person or a person responsible for a family-type resource or an intermediate resource has been increased from $695.10 to $695.70.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2016 are as follows:

• The maximum insurable earnings have been increased from $70,000 to $71,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate has been decreased from 0.559% to 0.548%.
• The employer contribution rate has been decreased from 0.782% to 0.767%.
• The maximum employee contribution has been increased from $391.30 to $391.82.
• The maximum employer contribution has been increased from $547.40 per employee to $548.41 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been decreased from 0.993% to 0.973%.
• The maximum contribution for a self-employed person or a person responsible for a family-type resource or an intermediate resource has been increased from $695.10 to $695.70.

In Québec, businesses that make retail leases or sales of new tires must collect a specific duty of $3 per tire at the time of the lease or sale. This also applies to businesses that sell or lease, for a minimum of 12 months, new or used road vehicles equipped with new tires.

Businesses required to collect the specific duty must register for the QST and collect this tax on their taxable supplies of new tires. They must do so whether or not they are registered for the GST and regardless of their total annual taxable supplies.

For more information click Specific Duty on New Tires.

In Québec, businesses that make retail leases or sales of new tires must collect a specific duty of $3 per tire at the time of the lease or sale. This also applies to businesses that sell or lease, for a minimum of 12 months, new or used road vehicles equipped with new tires.

Businesses required to collect the specific duty must register for the QST and collect this tax on their taxable supplies of new tires. They must do so whether or not they are registered for the GST and regardless of their total annual taxable supplies.

For more information click Specific Duty on New Tires.