Revenu Québec Infos

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

Effective September 1, 2015, all applications for International Fuel Tax Agreement (IFTA) licences and decals are to be processed by the Centre de traitement IFTA. The reason for this change is to simplify the administration of applications and to ensure better follow-up.

To apply, complete form CA-500-V, Application for an IFTA Licence and Decals, or form CA-501-V, Application for IFTA Decals, and send it to us with your payment. The licence or decals will be mailed to you within two to four weeks.

For more information, click Licence and Decals or call the Centre de traitement IFTA at 418 652-4382 or, toll-free, at 1 800 237-4382.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

If you are a mine operator and you would like to designate a person to represent you or to receive information regarding your mining tax return, click Authorizing the Communication of Confidential Information to a Mine Operator's Representative.

Note that you must authorize Revenu Québec to communicate information, even if you have already authorized the Ministère de l'Énergie et des Ressources naturelles to do so.

Effective October 1, 2015, if you make disability assistance payments to a beneficiary of a registered disability savings plan (RDSP) who is resident in Canada, you must withhold income tax of 16% from the taxable portion of those payments, that is, from the portion of the payments in excess of $14,020 per year.

Effective October 1, 2015, if you make disability assistance payments to a beneficiary of a registered disability savings plan (RDSP) who is resident in Canada, you must withhold income tax of 16% from the taxable portion of those payments, that is, from the portion of the payments in excess of $14,020 per year.

Effective October 1, 2015, if you make disability assistance payments to a beneficiary of a registered disability savings plan (RDSP) who is resident in Canada, you must withhold income tax of 16% from the taxable portion of those payments, that is, from the portion of the payments in excess of $14,020 per year.

Effective October 1, 2015, if you make disability assistance payments to a beneficiary of a registered disability savings plan (RDSP) who is resident in Canada, you must withhold income tax of 16% from the taxable portion of those payments, that is, from the portion of the payments in excess of $14,020 per year. 

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.

Small suppliers

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.

Example

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 eligible amount for a donation of eligible agricultural products that is made after March 26, 2015, by a recognized farm producer to a registered charity that is either the Food Banks of Québec or a Moisson member can be increased by 50% for purposes of calculating the deduction for donations and gifts or the non-refundable tax credit for donations and gifts, as the case may be.

A recognized farm producer is an individual or a corporation that carries on a business registered as an agricultural operation with the Ministère de l'Agriculture, des Pêcheries et de l'Alimentation or that is a member of a partnership carrying on such a business at the end of its fiscal period.

The following products are considered eligible agricultural products:

• meat and meat by-products;
• eggs and dairy products;
• fish;
• fruit;
• vegetables;
• grain;
• legumes;
• fines herbes;
• honey;
• maple syrup;
• mushrooms;
• nuts; and
• any other product grown, raised or harvested by a registered agricultural operation, provided the product can be legally sold, distributed or offered for sale—at a place other than where it was produced—as a food or beverage intended for human consumption. 

However, a processed product is not considered an eligible agricultural product unless it has been processed only to the extent necessary to allow it to be legally sold, distributed or offered for sale—at a place other than where it was produced—as a food or beverage intended for human consumption.

For more information, see pages A.117 and A.118 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

Major changes are to be made to the tax credit for salaries and wages (IFC) (hereinafter the "refundable tax credit") (referred to in the Budget Speech as the refundable tax credit for international financial centres). It will be replaced almost entirely by a non-refundable tax credit, except with respect to back-office activities. The refundable tax credit may still be claimed in respect of such activities, which, subject to certain conditions, may be considered qualified international financial transactions (QIFTs). 

Continuation of the refundable tax credit with respect to back-office activities

The Act respecting sectoral parameters of certain fiscal measures will be amended so that an eligible corporation that operates a business, all of whose activities are back-office activities that qualify as QIFTs, may obtain a qualification certificate that recognizes the business as an international financial centre (IFC) and the annual certificate that is required for purposes of the refundable tax credit.

These amendments relating to corporations will apply to taxation years that begin after March 26, 2015.

Replacement of the refundable tax credit with a non-refundable tax credit in respect of activities other than back-office activities

Tax legislation will be amended so that an eligible corporation that operates a business recognized as an IFC by the Minister of Finance may deduct from its income tax otherwise payable for a taxation year an amount representing 24% of the qualified salaries and wages it incurred for the year in respect of its eligible employees. This new non-refundable tax credit cannot be greater than $16,000 per employee, calculated on an annual basis.

All the conditions in tax legislation that apply to the refundable tax credit will apply to the new non-refundable tax credit, with the necessary modifications.

Furthermore, an eligible corporation will be able to carry back over the three preceding taxation years or carry forward over the following 20 taxation years the portion of the tax credit that did not reduce its income tax payable for the taxation year to which the tax credit relates. However, no carry-over is possible in respect of either a taxation year for which the corporation does not have a valid qualification certificate for purposes of the non-refundable tax credit or a taxation year ending before March 27, 2015.

These amendments relating to eligible corporations will apply to taxation years that begin after March 26, 2015.

For more information, see pages A.95 to A.100 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

Tax legislation will be amended to restore the former parameters of the tax credit for the production of performances. However, a new, lower cap will be applicable to a qualified performance that is a comedy show. Consequently, 

• the tax credit rate applicable to a qualified labour expenditure will be 35% (instead of 28%);
• the maximum tax credit in respect of a qualified performance will be 
  • $1.25 million (instead of $1 million), where the qualified performance is a musical comedy,
  • $350,000, where the qualified performance is a comedy show,
  • $750,000 (instead of $600,000) otherwise.

The increase in the tax credit rate will apply to an eligibility period of a qualified performance beginning after March 26, 2015, for which an application for an advance ruling or, where no such application was previously filed in respect of the eligibility period, an application for a certificate is filed with the Société de développement des entreprises culturelles (SODEC) after that day.

The increase in the cap on the tax credit will apply to a qualified performance, other than a qualified performance that is a comedy show, where one of its eligibility periods is not completed on March 26, 2015.

The decrease in the cap on the tax credit will apply to a qualified performance that is a comedy show for which an application for an advance ruling or, where no such application was previously filed in respect of the initial eligibility period an application for a certificate is filed with SODEC:

• after March 26, 2015, where SODEC considers that work on the production of the performance was not sufficiently advanced on March 26, 2015;
• after June 30, 2015, otherwise.

For more information, see pages A.91 and A.92 of the document Additional Information 2015-2016 (PDF – 1.96 MB) published by the Ministère des Finances.

The provisions of the Taxation Act prohibit an individual from obtaining a capital gains exemption on the disposition of qualified shares to a corporation with which the individual is not dealing at arm's length.

The provisions in question will be amended with respect to sellers who receive consideration as full or partial payment.

Moreover, the Act will also be amended so that the provisions will not apply where the seller claims the capital gains exemption in respect of a capital gain realized on the disposition of qualified shares in the primary (agriculture and fishing) and manufacturing sectors to a corporation with which the seller is not dealing at arm's length. The shares must, however, be disposed of in conjunction with the transfer of a qualified family business.

The amendments will apply with respect to dispositions of shares that take place after December 31, 2016.

For more information, see pages A.113 to A. 117 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.