Revenu Québec Infos

Management fees billed between related corporations qualify as operating expenses if the following conditions are met:

• The related corporations have a management agreement that they respect.
• Documentation supports that management services were actually provided, and that an amount was paid as consideration for those services.
• The management corporation has the human and material resources required to provide the management services or obtains the services otherwise.
• The amount charged is reasonable in the circumstances and does not exceed the fair market value of the services provided. We consider a maximum of 15% of the fees paid for the services to be reasonable, depending on the circumstances.
• The explanations provided by the corporations and documentary and factual evidence all support that the management corporation exists and that the services were provided.

As a rule, if management fees are denied as operating expenses for one corporation, we will not subtract an amount equal to the fees from the income of the related corporation that provided the management services.

Securities dealers and investment dealers can facilitate the distribution of private investments by helping the issuer of a private investment find investors and by carrying out certain tasks, such as making sure that:

• documents are duly completed;
• payments are processed;
• share certificates are issued.

For the purposes of the GST and the QST, investment dealers must first determine whether the supply of services or property is a single supply or multiple supplies. For more information, consult the GST/HST Policy Statement P-077R2, Single and Multiple Supplies.

If it is determined that a single supply is being provided, then the predominant element of that supply must be established to determine the nature of the supply. This determination will be generally based on written agreements, between the person providing the service and the person's client, detailing the actions, responsibilities and obligations of the person in connection with the supply. For more information, consult the GST/HST Technical Information Bulletin B-105, Changes to the Definition of Financial Service.

To determine whether an investment dealer who is facilitating the distribution of private investments is taking measures to provide a financial service, certain factors must be reviewed, such as: 

• the degree of direct involvement and effort of the dealer in the provision of a financial service;
• the time expended by the dealer in the provision of a financial service;
• the degree of reliance of both the issuer and the investor on the dealer in the course of providing a financial service.

Whether or not the service provided is a financial service cannot be determined on the basis of one factor only. For example, a service provided by an investment dealer is not considered to be a measure taken to carry out a financial service only because the investment dealer is the sole intermediary between the issuer and the investor. Furthermore, if the investment dealer provides a preparatory service for the supply of a service that will result in transfer of ownership of a financial instrument, the service provided by the dealer will not be considered a financial service.

Effective January 1, 2017, the tax on lodging applies in the Eeyou Istchee tourism region.

Operators of accommodation establishments in the region must collect the tax at a rate of 3.5% per overnight stay or $3.50 per overnight stay where the accommodation unit is billed to a person that acquires it for purposes of resupply.

Note that the $3.50 rate does not apply to accommodation units billed to a travel intermediary where the price was set in an agreement reached prior to January 1, 2017, and the unit is occupied at some point between January 1 and September 30, 2017.

For more information, click Tax on Lodging.

Effective January 1, 2017, the tax on lodging applies in the Eeyou Istchee tourism region.

Operators of accommodation establishments in the region must collect the tax at a rate of 3.5% per overnight stay or $3.50 per overnight stay where the accommodation unit is billed to a person that acquires it for purposes of resupply.

Note that the $3.50 rate does not apply to accommodation units billed to a travel intermediary where the price was set in an agreement reached prior to January 1, 2017, and the unit is occupied at some point between January 1 and September 30, 2017.

For more information, click Tax on Lodging.

Effective January 1, 2017, the tax on lodging applies in the Eeyou Istchee tourism region.

Operators of accommodation establishments in the region must collect the tax at a rate of 3.5% per overnight stay or $3.50 per overnight stay where the accommodation unit is billed to a person that acquires it for purposes of resupply.

Note that the $3.50 rate does not apply to accommodation units billed to a travel intermediary where the price was set in an agreement reached prior to January 1, 2017, and the unit is occupied at some point between January 1 and September 30, 2017.

For more information, click Tax on Lodging.

Effective January 1, 2017, the tax on lodging applies in the Eeyou Istchee tourism region.

Operators of accommodation establishments in the region must collect the tax at a rate of 3.5% per overnight stay or $3.50 per overnight stay where the accommodation unit is billed to a person that acquires it for purposes of resupply.

Note that the $3.50 rate does not apply to accommodation units billed to a travel intermediary where the price was set in an agreement reached prior to January 1, 2017, and the unit is occupied at some point between January 1 and September 30, 2017.

For more information, click Tax on Lodging.

The following conditions must be met in order for a service of providing courses to individuals to be exempt from GST and QST:

• The service is provided by a government, vocational school, school authority, university or public college.
• The courses are part of a program leading to a certificate, diploma, licence or similar document that attests to the competence of an individual to practise or perform a trade or vocation.

Consequently, stand-alone courses are taxable if they do not lead to a document that attests to the competence of an individual to practise or perform a trade or vocation, even if they may be useful to the individual and, in some cases, be a requirement for the individual's job. Likewise, courses provided by an organization over a brief period (such as one or two days) are taxable, since they offer no progression or depth of learning leading to a diploma or certificate that attests to the competence of an individual to practise or perform a trade or vocation.

An organization may be considered a vocational school and treated as a public college or similar institution in respect of the tax treatment of the courses it dispenses, provided it was established and is operated primarily to provide correspondence courses or vocational courses intended to develop or enhance the student's occupational skills.

Vocational schools usually have some or all of the following characteristics:

• The organization may or may not be a corporation. In some cases, it may be an individual.
• The organization identifies and advertises itself as a school and is publicly known as a school.
• The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of learning from semester to semester.
• The organization has a student body which forms one or more classes.
• The students (or their parents or guardians if they are under age) pay tuition to the organization for the training they receive.
• The organization owns, rents or leases a place from which students are provided correspondence courses or vocational courses.

If an organization is unable to establish that it is in fact operating a vocational school, its training services are taxable.

Example 1

Health and safety legislation such as that administered by a provincial worker's compensation board requires practitioners of certain occupations to maintain first aid certification. Business A advertises itself as providing basic first aid training. Business A markets its classes as helping workers to comply with both federal and provincial occupational health and safety legislation. The first aid courses offered by Business A generally extend over one or two days.

Business A is not considered a vocational school, since it was not established and is not operated primarily to provide courses that develop or enhance an individual's occupational skills. Rather, it was established to provide “one-off” courses that satisfy health and safety legislation. Also, the courses offered do not lead to certificates, diplomas or other documents that attest to the competence of an individual to practise or perform a trade or vocation. The supply of such courses is therefore taxable under the GST/HST and QST system.

Example 2

Business B advertises itself as providing first aid training and other courses as part of its health care aide program leading to a diploma certifying competence to practise as a health care aide. Business B is registered with the provincial government as a vocational school and advertises itself as providing the specialized training needed to work as an intermediate or extended caregiver. The program takes about 30 weeks to complete.

Business B meets the conditions to be considered a vocational school, since it:

• was established and is operated primarily to provide a program of courses that develop or enhance an individual's occupational skills;
• is registered with the provincial government as a vocational school and advertises itself as providing vocational training.

All the courses provided by Business B under its health care aide program are exempt from GST and QST, since the courses lead to a certificate that attests to an individual's competence to practise as a health care aide.

A vocational school may elect to have the supply of its courses to individuals deemed taxable where they would otherwise be exempt. To make such an election, the school must file form FP-2029-V, Election or Revocation of an Election by an Organization to Have the Supply of Its Courses, Examinations and Certificates Deemed Taxable.

The following conditions must be met in order for a service of providing courses to individuals to be exempt from GST and QST:

• The service is provided by a government, vocational school, school authority, university or public college.
• The courses are part of a program leading to a certificate, diploma, licence or similar document that attests to the competence of an individual to practise or perform a trade or vocation.

Consequently, stand-alone courses are taxable if they do not lead to a document that attests to the competence of an individual to practise or perform a trade or vocation, even if they may be useful to the individual and, in some cases, be a requirement for the individual's job. Likewise, courses provided by an organization over a brief period (such as one or two days) are taxable, since they offer no progression or depth of learning leading to a diploma or certificate that attests to the competence of an individual to practise or perform a trade or vocation.

An organization may be considered a vocational school and treated as a public college or similar institution in respect of the tax treatment of the courses it dispenses, provided it was established and is operated primarily to provide correspondence courses or vocational courses intended to develop or enhance the student's occupational skills.

Vocational schools usually have some or all of the following characteristics:

• The organization may or may not be a corporation. In some cases, it may be an individual.
• The organization identifies and advertises itself as a school and is publicly known as a school.
• The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of learning from semester to semester.
• The organization has a student body which forms one or more classes.
• The students (or their parents or guardians if they are under age) pay tuition to the organization for the training they receive.
• The organization owns, rents or leases a place from which students are provided correspondence courses or vocational courses.

If an organization is unable to establish that it is in fact operating a vocational school, its training services are taxable.

Example 1

Health and safety legislation such as that administered by a provincial worker's compensation board requires practitioners of certain occupations to maintain first aid certification. Business A advertises itself as providing basic first aid training. Business A markets its classes as helping workers to comply with both federal and provincial occupational health and safety legislation. The first aid courses offered by Business A generally extend over one or two days.

Business A is not considered a vocational school, since it was not established and is not operated primarily to provide courses that develop or enhance an individual's occupational skills. Rather, it was established to provide “one-off” courses that satisfy health and safety legislation. Also, the courses offered do not lead to certificates, diplomas or other documents that attest to the competence of an individual to practise or perform a trade or vocation. The supply of such courses is therefore taxable under the GST/HST and QST system.

Example 2

Business B advertises itself as providing first aid training and other courses as part of its health care aide program leading to a diploma certifying competence to practise as a health care aide. Business B is registered with the provincial government as a vocational school and advertises itself as providing the specialized training needed to work as an intermediate or extended caregiver. The program takes about 30 weeks to complete.

Business B meets the conditions to be considered a vocational school, since it:

• was established and is operated primarily to provide a program of courses that develop or enhance an individual's occupational skills;
• is registered with the provincial government as a vocational school and advertises itself as providing vocational training.

All the courses provided by Business B under its health care aide program are exempt from GST and QST, since the courses lead to a certificate that attests to an individual's competence to practise as a health care aide.

A vocational school may elect to have the supply of its courses to individuals deemed taxable where they would otherwise be exempt. To make such an election, the school must file form FP-2029-V, Election or Revocation of an Election by an Organization to Have the Supply of Its Courses, Examinations and Certificates Deemed Taxable.

The following conditions must be met in order for a service of providing courses to individuals to be exempt from GST and QST:

• The service is provided by a government, vocational school, school authority, university or public college.
• The courses are part of a program leading to a certificate, diploma, licence or similar document that attests to the competence of an individual to practise or perform a trade or vocation.

Consequently, stand-alone courses are taxable if they do not lead to a document that attests to the competence of an individual to practise or perform a trade or vocation, even if they may be useful to the individual and, in some cases, be a requirement for the individual's job. Likewise, courses provided by an organization over a brief period (such as one or two days) are taxable, since they offer no progression or depth of learning leading to a diploma or certificate that attests to the competence of an individual to practise or perform a trade or vocation.

An organization may be considered a vocational school and treated as a public college or similar institution in respect of the tax treatment of the courses it dispenses, provided it was established and is operated primarily to provide correspondence courses or vocational courses intended to develop or enhance the student's occupational skills.

Vocational schools usually have some or all of the following characteristics:

• The organization may or may not be a corporation. In some cases, it may be an individual.
• The organization identifies and advertises itself as a school and is publicly known as a school.
• The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of learning from semester to semester.
• The organization has a student body which forms one or more classes.
• The students (or their parents or guardians if they are under age) pay tuition to the organization for the training they receive.
• The organization owns, rents or leases a place from which students are provided correspondence courses or vocational courses.

If an organization is unable to establish that it is in fact operating a vocational school, its training services are taxable.

Example 1

Health and safety legislation such as that administered by a provincial worker's compensation board requires practitioners of certain occupations to maintain first aid certification. Business A advertises itself as providing basic first aid training. Business A markets its classes as helping workers to comply with both federal and provincial occupational health and safety legislation. The first aid courses offered by Business A generally extend over one or two days.

Business A is not considered a vocational school, since it was not established and is not operated primarily to provide courses that develop or enhance an individual's occupational skills. Rather, it was established to provide “one-off” courses that satisfy health and safety legislation. Also, the courses offered do not lead to certificates, diplomas or other documents that attest to the competence of an individual to practise or perform a trade or vocation. The supply of such courses is therefore taxable under the GST/HST and QST system.

Example 2

Business B advertises itself as providing first aid training and other courses as part of its health care aide program leading to a diploma certifying competence to practise as a health care aide. Business B is registered with the provincial government as a vocational school and advertises itself as providing the specialized training needed to work as an intermediate or extended caregiver. The program takes about 30 weeks to complete.

Business B meets the conditions to be considered a vocational school, since it:

• was established and is operated primarily to provide a program of courses that develop or enhance an individual's occupational skills;
• is registered with the provincial government as a vocational school and advertises itself as providing vocational training.

All the courses provided by Business B under its health care aide program are exempt from GST and QST, since the courses lead to a certificate that attests to an individual's competence to practise as a health care aide.

A vocational school may elect to have the supply of its courses to individuals deemed taxable where they would otherwise be exempt. To make such an election, the school must file form FP-2029-V, Election or Revocation of an Election by an Organization to Have the Supply of Its Courses, Examinations and Certificates Deemed Taxable.

The following conditions must be met in order for a service of providing courses to individuals to be exempt from GST and QST:

• The service is provided by a government, vocational school, school authority, university or public college.
• The courses are part of a program leading to a certificate, diploma, licence or similar document that attests to the competence of an individual to practise or perform a trade or vocation.

Consequently, stand-alone courses are taxable if they do not lead to a document that attests to the competence of an individual to practise or perform a trade or vocation, even if they may be useful to the individual and, in some cases, be a requirement for the individual's job. Likewise, courses provided by an organization over a brief period (such as one or two days) are taxable, since they offer no progression or depth of learning leading to a diploma or certificate that attests to the competence of an individual to practise or perform a trade or vocation.

An organization may be considered a vocational school and treated as a public college or similar institution in respect of the tax treatment of the courses it dispenses, provided it was established and is operated primarily to provide correspondence courses or vocational courses intended to develop or enhance the student's occupational skills.

Vocational schools usually have some or all of the following characteristics:

• The organization may or may not be a corporation. In some cases, it may be an individual.
• The organization identifies and advertises itself as a school and is publicly known as a school.
• The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of learning from semester to semester.
• The organization has a student body which forms one or more classes.
• The students (or their parents or guardians if they are under age) pay tuition to the organization for the training they receive.
• The organization owns, rents or leases a place from which students are provided correspondence courses or vocational courses.

If an organization is unable to establish that it is in fact operating a vocational school, its training services are taxable.

Example 1

Health and safety legislation such as that administered by a provincial worker's compensation board requires practitioners of certain occupations to maintain first aid certification. Business A advertises itself as providing basic first aid training. Business A markets its classes as helping workers to comply with both federal and provincial occupational health and safety legislation. The first aid courses offered by Business A generally extend over one or two days.

Business A is not considered a vocational school, since it was not established and is not operated primarily to provide courses that develop or enhance an individual's occupational skills. Rather, it was established to provide “one-off” courses that satisfy health and safety legislation. Also, the courses offered do not lead to certificates, diplomas or other documents that attest to the competence of an individual to practise or perform a trade or vocation. The supply of such courses is therefore taxable under the GST/HST and QST system.

Example 2

Business B advertises itself as providing first aid training and other courses as part of its health care aide program leading to a diploma certifying competence to practise as a health care aide. Business B is registered with the provincial government as a vocational school and advertises itself as providing the specialized training needed to work as an intermediate or extended caregiver. The program takes about 30 weeks to complete.

Business B meets the conditions to be considered a vocational school, since it:

• was established and is operated primarily to provide a program of courses that develop or enhance an individual's occupational skills;
• is registered with the provincial government as a vocational school and advertises itself as providing vocational training.

All the courses provided by Business B under its health care aide program are exempt from GST and QST, since the courses lead to a certificate that attests to an individual's competence to practise as a health care aide.

A vocational school may elect to have the supply of its courses to individuals deemed taxable where they would otherwise be exempt. To make such an election, the school must file form FP-2029-V, Election or Revocation of an Election by an Organization to Have the Supply of Its Courses, Examinations and Certificates Deemed Taxable.

The following conditions must be met in order for a service of providing courses to individuals to be exempt from GST and QST:

• The service is provided by a government, vocational school, school authority, university or public college.
• The courses are part of a program leading to a certificate, diploma, licence or similar document that attests to the competence of an individual to practise or perform a trade or vocation.

Consequently, stand-alone courses are taxable if they do not lead to a document that attests to the competence of an individual to practise or perform a trade or vocation, even if they may be useful to the individual and, in some cases, be a requirement for the individual's job. Likewise, courses provided by an organization over a brief period (such as one or two days) are taxable, since they offer no progression or depth of learning leading to a diploma or certificate that attests to the competence of an individual to practise or perform a trade or vocation.

An organization may be considered a vocational school and treated as a public college or similar institution in respect of the tax treatment of the courses it dispenses, provided it was established and is operated primarily to provide correspondence courses or vocational courses intended to develop or enhance the student's occupational skills.

Vocational schools usually have some or all of the following characteristics:

• The organization may or may not be a corporation. In some cases, it may be an individual.
• The organization identifies and advertises itself as a school and is publicly known as a school.
• The organization offers courses or programs following a scheduled curriculum under which the courses progress in the depth of learning from semester to semester.
• The organization has a student body which forms one or more classes.
• The students (or their parents or guardians if they are under age) pay tuition to the organization for the training they receive.
• The organization owns, rents or leases a place from which students are provided correspondence courses or vocational courses.

If an organization is unable to establish that it is in fact operating a vocational school, its training services are taxable.

Example 1

Health and safety legislation such as that administered by a provincial worker's compensation board requires practitioners of certain occupations to maintain first aid certification. Business A advertises itself as providing basic first aid training. Business A markets its classes as helping workers to comply with both federal and provincial occupational health and safety legislation. The first aid courses offered by Business A generally extend over one or two days.

Business A is not considered a vocational school, since it was not established and is not operated primarily to provide courses that develop or enhance an individual's occupational skills. Rather, it was established to provide “one-off” courses that satisfy health and safety legislation. Also, the courses offered do not lead to certificates, diplomas or other documents that attest to the competence of an individual to practise or perform a trade or vocation. The supply of such courses is therefore taxable under the GST/HST and QST system.

Example 2

Business B advertises itself as providing first aid training and other courses as part of its health care aide program leading to a diploma certifying competence to practise as a health care aide. Business B is registered with the provincial government as a vocational school and advertises itself as providing the specialized training needed to work as an intermediate or extended caregiver. The program takes about 30 weeks to complete.

Business B meets the conditions to be considered a vocational school, since it:

• was established and is operated primarily to provide a program of courses that develop or enhance an individual's occupational skills;
• is registered with the provincial government as a vocational school and advertises itself as providing vocational training.

All the courses provided by Business B under its health care aide program are exempt from GST and QST, since the courses lead to a certificate that attests to an individual's competence to practise as a health care aide.

A vocational school may elect to have the supply of its courses to individuals deemed taxable where they would otherwise be exempt. To make such an election, the school must file form FP-2029-V, Election or Revocation of an Election by an Organization to Have the Supply of Its Courses, Examinations and Certificates Deemed Taxable.

When selling an automobile, a dealer sometimes enters into an instalment-sale (This link will open a new window) contract with the buyer. When the contract is subsequently transferred to a financial institution, the dealer receives the balance of the selling price plus a premium, also referred to as a “commission.”

For GST and QST purposes, an instalment-sale contract is considered to be a debt security and a financial instrument, since it represents a right to be paid money. When the instalment-sale contract is transferred to a third party such as a financial institution, the third party acquires the right to collect the buyer's subsequent payments. The transfer of this right constitutes a financial service and is therefore exempt from GST and QST.

In general, the commission received by the dealer from the financial institution is part of the consideration received for the transfer of the instalment-sale contract and is therefore exempt from GST and QST, like the transfer of the instalment-sale contract.

When a dealer receives a commission for helping a client obtain a loan from a third party under a financing contract, it must be determined whether the dealer is taking measures to provide a financial service and, if so, whether this financial service is the predominant element of the supply provided.

For example, the services provided by a dealer constitute services preparatory to the supply of a financial service and are taxable where the dealer:

• provides a loan application to the buyer;
• helps the buyer to complete the application;
• verifies the information entered on the application;
• transmits the application to a financial institution.

In this case, the dealer is required to charge GST and QST on any commission for a referral paid to the dealer by the financial institution.

For more information, refer to Technical Information Bulletin B-105, Changes to the Definition of Financial Service.

The limits and rates related to the Québec Pension Plan (QPP) for 2017 are as follows:

• The maximum pensionable earnings have been increased from $54,900 to $55,300.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,400 to $51,800.
• The contribution rate has been increased from 5.325% to 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,737.05 to $2,797.20.
• The maximum employer contribution has been increased from $2,737.05 to $2,797.20 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been increased from 10.65% to 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,474.10 to $5,594.40.

The limits and rates related to the Québec Pension Plan (QPP) for 2017 are as follows:

• The maximum pensionable earnings have been increased from $54,900 to $55,300.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,400 to $51,800.
• The contribution rate has been increased from 5.325% to 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,737.05 to $2,797.20.
• The maximum employer contribution has been increased from $2,737.05 to $2,797.20 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been increased from 10.65% to 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,474.10 to $5,594.40.

The limits and rates related to the Québec Pension Plan (QPP) for 2017 are as follows:

• The maximum pensionable earnings have been increased from $54,900 to $55,300.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,400 to $51,800.
• The contribution rate has been increased from 5.325% to 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,737.05 to $2,797.20.
• The maximum employer contribution has been increased from $2,737.05 to $2,797.20 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been increased from 10.65% to 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,474.10 to $5,594.40.

The limits and rates related to the Québec Pension Plan (QPP) for 2017 are as follows:

• The maximum pensionable earnings have been increased from $54,900 to $55,300.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,400 to $51,800.
• The contribution rate has been increased from 5.325% to 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,737.05 to $2,797.20.
• The maximum employer contribution has been increased from $2,737.05 to $2,797.20 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been increased from 10.65% to 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,474.10 to $5,594.40.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2017 are as follows:

• The maximum insurable earnings have been increased from $71,500 to $72,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $391.82 to $397.30.
• The maximum employer contribution has been increased $548.41 per employee to $556.08 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $695.70 to $705.43.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2017 are as follows:

• The maximum insurable earnings have been increased from $71,500 to $72,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $391.82 to $397.30.
• The maximum employer contribution has been increased $548.41 per employee to $556.08 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $695.70 to $705.43.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2017 are as follows:

• The maximum insurable earnings have been increased from $71,500 to $72,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $391.82 to $397.30.
• The maximum employer contribution has been increased $548.41 per employee to $556.08 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $695.70 to $705.43.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2017 are as follows:

• The maximum insurable earnings have been increased from $71,500 to $72,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $391.82 to $397.30.
• The maximum employer contribution has been increased $548.41 per employee to $556.08 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $695.70 to $705.43.