Revenu Québec Infos

Starting in 2017, the health services fund contribution rate applicable to an employer whose total payroll for a given year is less than $5 million will be gradually reduced over a period of five years.

For 2017, if you are an employer in the primary and manufacturing sectors and 50% of your total payroll is related to activities grouped under codes 11, 21 and 31 to 33 of the North American Industry Classification System (NAICS) (see Statistics Canada's website for a description of each code), your contribution rate will be determined as follows:

• If your total payroll is less than or equal to $1 million, your contribution rate will be 1.55%.
• If your total payroll is between $1 million and $5 million, your contribution rate (W) will be determined using the following formula:

W (%) = 0.8725 + 0.6775 × Swhere S = total payroll $ 1,000,000

• If your total payroll is $5 million or more, your contribution rate will be 4.26%.

In other cases, your contribution rate will be determined as follows:

• If your total payroll is less than or equal to $1 million, your contribution rate will be 2.5%.
• If your total payroll is between $1 million and $5 million, your contribution rate (W) will be determined using the following formula:

W (%) = 2.06 + 0.44 × Swhere  S = total payroll $ 1,000,000

• If your total payroll is $5 million or more, your contribution rate will be 4.26%.

Temporary reduction of the contribution to the health services fund for the creation of specialized jobs

To take into account the reduced rate of the health services fund contribution for small and medium-sized businesses, the reduction rate in form LE-34.1.12-V, Reduction of the Contribution to the Health Services Fund: Creation of Specialized Jobs, will be adjusted each year from 2017 to 2020.

Starting in 2017, the health services fund contribution rate applicable to an employer whose total payroll for a given year is less than $5 million will be gradually reduced over a period of five years.

For 2017, if you are an employer in the primary and manufacturing sectors and 50% of your total payroll is related to activities grouped under codes 11, 21 and 31 to 33 of the North American Industry Classification System (NAICS) (see Statistics Canada's website for a description of each code), your contribution rate will be determined as follows:

• If your total payroll is less than or equal to $1 million, your contribution rate will be 1.55%.
• If your total payroll is between $1 million and $5 million, your contribution rate (W) will be determined using the following formula:

W (%) = 0.8725 + 0.6775 × S where S = total payroll  $ 1,000,000

• If your total payroll is $5 million or more, your contribution rate will be 4.26%.

In other cases, your contribution rate will be determined as follows:

• If your total payroll is less than or equal to $1 million, your contribution rate will be 2.5%.
• If your total payroll is between $1 million and $5 million, your contribution rate (W) will be determined using the following formula:

W (%) = 2.06 + 0.44 × S where  S = total payroll  $ 1,000,000

• If your total payroll is $5 million or more, your contribution rate will be 4.26%.

Temporary reduction of the contribution to the health services fund for the creation of specialized jobs

To take into account the reduced rate of the health services fund contribution for small and medium-sized businesses, the reduction rate in form LE-34.1.12-V, Reduction of the Contribution to the Health Services Fund: Creation of Specialized Jobs, will be adjusted each year from 2017 to 2020.

Effective November 1, 2016, the tax on lodging applies to:

• the rental of an accommodation unit in an educational establishment that is also considered to be a sleeping-accommodation establishment; and
• the rental of a ready-to-camp unit. 

In addition, the rate of the tax on lodging is now 3.5% of the price of an overnight stay in all tourism regions where the tax applies (the tax is $3.50 per overnight stay if the tax is billed to a person that acquires the accommodation unit for purposes of resupply to another party).

For more information, see Tax on Lodging.

Effective November 1, 2016, the tax on lodging applies to:

• the rental of an accommodation unit in an educational establishment that is also considered to be a sleeping-accommodation establishment; and
• the rental of a ready-to-camp unit. 

In addition, the rate of the tax on lodging is now 3.5% of the price of an overnight stay in all tourism regions where the tax applies (the tax is $3.50 per overnight stay if the tax is billed to a person that acquires the accommodation unit for purposes of resupply to another party).

For more information, see Tax on Lodging.

Effective November 1, 2016, the tax on lodging applies to:

• the rental of an accommodation unit in an educational establishment that is also considered to be a sleeping-accommodation establishment; and
• the rental of a ready-to-camp unit. 

In addition, the rate of the tax on lodging is now 3.5% of the price of an overnight stay in all tourism regions where the tax applies (the tax is $3.50 per overnight stay if the tax is billed to a person that acquires the accommodation unit for purposes of resupply to another party).

For more information, see Tax on Lodging.

Effective November 1, 2016, the tax on lodging applies to: 

• the rental of an accommodation unit in an educational establishment that is also considered to be a sleeping-accommodation establishment; and
• the rental of a ready-to-camp unit. 

In addition, the rate of the tax on lodging is now 3.5% of the price of an overnight stay in all tourism regions where the tax applies (the tax is $3.50 per overnight stay if the tax is billed to a person that acquires the accommodation unit for purposes of resupply to another party). 

For more information, see Tax on Lodging.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.