Revenu Québec Infos
/* ES HIDE ALL TABS FOR KUOOT php print render($tabs); */ ?>Gradual Elimination of the Health Contribution as of January 1, 2017
The health contribution will be phased out beginning in 2017 and will be completely eliminated by 2019.
Low-income tax payers will no longer have to pay the health contribution as of 2017, since the income threshold at which it becomes payable will be set at more than $40,000.
The maximum amount payable for middle-income tax payers will decline to $125 in 2017 and $80 in 2018, and for high-income tax payers, it will decline to $800 in 2017 and $600 in 2018.
For more information, see page A.5 of the Ministère des Finances document entitled Additional Information 2015-2016 (PDF – 1.96 Mb).
Temporary Increase in the Tax on Lodging in the Montréal Tourism Region Maintained
The rate of the tax on lodging applicable in the Montréal tourism region is maintained at 3.5% for the period from February 1, 2015, to January 31, 2025.
For more information, consult Information Bulletin 2014-12 (PDF – 336 KB), published by the Ministère des Finances on December 19, 2014.
Temporary Increase in the Tax on Lodging in the Montréal Tourism Region Maintained
The rate of the tax on lodging applicable in the Montréal tourism region is maintained at 3.5% for the period from February 1, 2015, to January 31, 2025.
For more information, consult Information Bulletin 2014-12 (PDF – 336 KB), published by the Ministère des Finances on December 19, 2014.
Extension Granted: Tax on Insurance Premiums Applicable to Automobile Insurance Premiums
The transitional measures in place to ease into the new rate of the tax on insurance premiums applicable to the payment of automobile insurance premiums have been updated to grant additional time to persons with a monthly reporting period.
For more information, see New Tax Rate – Tax on Insurance Premiums.
Refund of Overpayments of the Contribution to the Health Services Fund Made by SMBs That Are Entitled to the Reduced Contribution to the Health Services Fund for SMBs
If you are entitled to the reduced rate of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors, and the amounts paid to Revenu Québec toward your contribution to the health services fund after January 1, 2015, were not calculated using the reduced rate, you can determine the actual amount of your contribution for the year when you file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V or RLZ-1.ST-V). If applicable, you will receive a refund of the overpayment. On line 38 of the summary, enter the amount of the contribution to the health services fund you remitted in the year using the periodic remittance forms.
For more information, refer to Information Bulletin 2014-11 (PDF – 555 KB), published by the Ministère des Finances on December 2, 2014.
Refund of Overpayments of the Contribution to the Health Services Fund Made by SMBs That Are Entitled to the Reduced Contribution to the Health Services Fund for SMBs
If you are entitled to the reduced rate of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors, and the amounts paid to Revenu Québec toward your contribution to the health services fund after January 1, 2015, were not calculated using the reduced rate, you can determine the actual amount of your contribution for the year when you file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V or RLZ-1.ST-V). If applicable, you will receive a refund of the overpayment. On line 38 of the summary, enter the amount of the contribution to the health services fund you remitted in the year using the periodic remittance forms.
For more information, refer to Information Bulletin 2014-11 (PDF – 555 KB), published by the Ministère des Finances on December 2, 2014.
Work Premium – Changes in the Eligibility Requirements
Starting in 2015, full-time students will no longer be eligible for the work premium, the adapted work premium or the supplement to the work premium, unless they are, at the end of the year, the parent of a child who lives with them.
A full-time student is a student pursuing vocational training at the secondary level or post-secondary studies who is in either of the following situations:
- In the year, the student begins and completes a term during which he or she must devote a minimum of 9 hours a week to classes or coursework.
- The student has a major functional deficiency within the meaning of the Regulation respecting financial assistance for education expenses, and he or she begins and completes, in the year, a term during which he or she receives a minimum of 20 hours of instruction per month.
For more information, refer to pages 29 to 30 of Information Bulletin 2014-11 (PDF – 555 KB), which was published on December 2, 2014, by the Ministère des Finances.
Establishment of a Tax Credit Relating to Major Digital Transformation Projects
A temporary refundable tax credit has been established to support the implementation and maintenance of major digital transformation projects in Québec.
The tax credit applies to eligible digitization contracts entered into after March 17, 2016, and before January 1, 2019, and is intended to encourage the implementation of projects that create in Québec at least 500 jobs that must be maintained for a period of seven years.
The tax credit is equal to 24% of the qualified wages paid by a corporation to an eligible employee under an eligible digitization contract over a two-year period, up to a maximum of $20,000 per employee each year.
Investissement Québec must issue a certificate in respect of the contract for it to be considered an eligible digitization contract.
For more information, see pages A.59 to A.67 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Establishment of a Tax Credit Relating to Major Digital Transformation Projects
A temporary refundable tax credit has been established to support the implementation and maintenance of major digital transformation projects in Québec.
The tax credit applies to eligible digitization contracts entered into after March 17, 2016, and before January 1, 2019, and is intended to encourage the implementation of projects that create in Québec at least 500 jobs that must be maintained for a period of seven years.
The tax credit is equal to 24% of the qualified wages paid by a corporation to an eligible employee under an eligible digitization contract over a two-year period, up to a maximum of $20,000 per employee each year.
Investissement Québec must issue a certificate in respect of the contract for it to be considered an eligible digitization contract.
For more information, see pages A.59 to A.67 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Establishment of a Tax Credit Relating to Major Digital Transformation Projects
A temporary refundable tax credit has been established to support the implementation and maintenance of major digital transformation projects in Québec.
The tax credit applies to eligible digitization contracts entered into after March 17, 2016, and before January 1, 2019, and is intended to encourage the implementation of projects that create in Québec at least 500 jobs that must be maintained for a period of seven years.
The tax credit is equal to 24% of the qualified wages paid by a corporation to an eligible employee under an eligible digitization contract over a two-year period, up to a maximum of $20,000 per employee each year.
Investissement Québec must issue a certificate in respect of the contract for it to be considered an eligible digitization contract.
For more information, see pages A.59 to A.67 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Establishment of a Tax Credit Relating to Major Digital Transformation Projects
A temporary refundable tax credit has been established to support the implementation and maintenance of major digital transformation projects in Québec.
The tax credit applies to eligible digitization contracts entered into after March 17, 2016, and before January 1, 2019, and is intended to encourage the implementation of projects that create in Québec at least 500 jobs that must be maintained for a period of seven years.
The tax credit is equal to 24% of the qualified wages paid by a corporation to an eligible employee under an eligible digitization contract over a two-year period, up to a maximum of $20,000 per employee each year.
Investissement Québec must issue a certificate in respect of the contract for it to be considered an eligible digitization contract.
For more information, see pages A.59 to A.67 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Enhancement of the Tax Credit Relating to Information Technologies in Small and Medium-Sized Manufacturing Businesses
The tax credit relating to information technologies in small and medium-sized businesses has been enhanced in two ways. First, the eligibility criteria for the tax credit have been broadened to include corporations doing business in the wholesale and retail sectors. Second, the threshold amount of paid-up capital of a qualified corporation at which the tax credit rate falls to zero has been increased to $50 million.
Eligibility of corporations doing business in the wholesale and retail sectorsFiscal legislation has been amended so that a corporation can claim the tax credit relating to information technologies for a taxation year in which the proportion of its eligible activities (manufacturing and processing activities, primary sector activities, and activities in the wholesale and retail sectors) for purposes of the tax credit is greater than 50%.
The proportion of eligible activities of a qualified corporation for a taxation year for purposes of the tax credit is calculated as follows: the salaries or wages incurred by the corporation in respect of its employees whose duties consist of manufacturing or processing activities, primary sector activities, or activities in the wholesale or retail sectors, divided by the salaries or wages incurred by the corporation in respect of all its employees.
This change applies in respect of a taxation year of a corporation ending after March 17, 2016, but only to expenditures related to the supply of a qualified management software package incurred after March 17, 2016, and before January 1, 2020, under an information technology integration contract the negotiation of which began after March 17, 2016, and before January 1, 2020, and in respect of which Investissement Québec has issued a certificate.
For more information, see pages A.57 and A.58 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Increase in the threshold amount of paid-up capitalFiscal legislation has been amended so that the 20% rate of the tax credit relating to information technologies that a qualified corporation can claim for a taxation year will not be reduced if the corporation's paid-up capital for that year is $35 million or less.
That rate is reduced linearly for a taxation year if the paid-up capital of a qualified corporation is more than $35 million; it falls to zero if the qualified corporation's paid-up capital totals $50 million or more. Thus, a qualified corporation that has $50 million or more in paid-up capital for a taxation year cannot benefit from the tax credit.
This change applies in respect of a taxation year of a corporation ending after March 17, 2016.
For more information, see page A.58 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Enhancement of the Tax Credit Relating to Information Technologies in Small and Medium-Sized Manufacturing Businesses
The tax credit relating to information technologies in small and medium-sized businesses has been enhanced in two ways. First, the eligibility criteria for the tax credit have been broadened to include corporations doing business in the wholesale and retail sectors. Second, the threshold amount of paid-up capital of a qualified corporation at which the tax credit rate falls to zero has been increased to $50 million.
Eligibility of corporations doing business in the wholesale and retail sectorsFiscal legislation has been amended so that a corporation can claim the tax credit relating to information technologies for a taxation year in which the proportion of its eligible activities (manufacturing and processing activities, primary sector activities, and activities in the wholesale and retail sectors) for purposes of the tax credit is greater than 50%.
The proportion of eligible activities of a qualified corporation for a taxation year for purposes of the tax credit is calculated as follows: the salaries or wages incurred by the corporation in respect of its employees whose duties consist of manufacturing or processing activities, primary sector activities, or activities in the wholesale or retail sectors, divided by the salaries or wages incurred by the corporation in respect of all its employees.
This change applies in respect of a taxation year of a corporation ending after March 17, 2016, but only to expenditures related to the supply of a qualified management software package incurred after March 17, 2016, and before January 1, 2020, under an information technology integration contract the negotiation of which began after March 17, 2016, and before January 1, 2020, and in respect of which Investissement Québec has issued a certificate.
For more information, see pages A.57 and A.58 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Increase in the threshold amount of paid-up capitalFiscal legislation has been amended so that the 20% rate of the tax credit relating to information technologies that a qualified corporation can claim for a taxation year will not be reduced if the corporation's paid-up capital for that year is $35 million or less.
That rate is reduced linearly for a taxation year if the paid-up capital of a qualified corporation is more than $35 million; it falls to zero if the qualified corporation's paid-up capital totals $50 million or more. Thus, a qualified corporation that has $50 million or more in paid-up capital for a taxation year cannot benefit from the tax credit.
This change applies in respect of a taxation year of a corporation ending after March 17, 2016.
For more information, see page A.58 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Enhancement of the Tax Credit Relating to Information Technologies in Small and Medium-Sized Manufacturing Businesses
The tax credit relating to information technologies in small and medium-sized businesses has been enhanced in two ways. First, the eligibility criteria for the tax credit have been broadened to include corporations doing business in the wholesale and retail sectors. Second, the threshold amount of paid-up capital of a qualified corporation at which the tax credit rate falls to zero has been increased to $50 million.
Eligibility of corporations doing business in the wholesale and retail sectorsFiscal legislation has been amended so that a corporation can claim the tax credit relating to information technologies for a taxation year in which the proportion of its eligible activities (manufacturing and processing activities, primary sector activities, and activities in the wholesale and retail sectors) for purposes of the tax credit is greater than 50%.
The proportion of eligible activities of a qualified corporation for a taxation year for purposes of the tax credit is calculated as follows: the salaries or wages incurred by the corporation in respect of its employees whose duties consist of manufacturing or processing activities, primary sector activities, or activities in the wholesale or retail sectors, divided by the salaries or wages incurred by the corporation in respect of all its employees.
This change applies in respect of a taxation year of a corporation ending after March 17, 2016, but only to expenditures related to the supply of a qualified management software package incurred after March 17, 2016, and before January 1, 2020, under an information technology integration contract the negotiation of which began after March 17, 2016, and before January 1, 2020, and in respect of which Investissement Québec has issued a certificate.
For more information, see pages A.57 and A.58 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Increase in the threshold amount of paid-up capitalFiscal legislation has been amended so that the 20% rate of the tax credit relating to information technologies that a qualified corporation can claim for a taxation year will not be reduced if the corporation's paid-up capital for that year is $35 million or less.
That rate is reduced linearly for a taxation year if the paid-up capital of a qualified corporation is more than $35 million; it falls to zero if the qualified corporation's paid-up capital totals $50 million or more. Thus, a qualified corporation that has $50 million or more in paid-up capital for a taxation year cannot benefit from the tax credit.
This change applies in respect of a taxation year of a corporation ending after March 17, 2016.
For more information, see page A.58 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Enhancement of the Tax Credit Relating to Information Technologies in Small and Medium-Sized Manufacturing Businesses
The tax credit relating to information technologies in small and medium-sized businesses has been enhanced in two ways. First, the eligibility criteria for the tax credit have been broadened to include corporations doing business in the wholesale and retail sectors. Second, the threshold amount of paid-up capital of a qualified corporation at which the tax credit rate falls to zero has been increased to $50 million.
Eligibility of corporations doing business in the wholesale and retail sectorsFiscal legislation has been amended so that a corporation can claim the tax credit relating to information technologies for a taxation year in which the proportion of its eligible activities (manufacturing and processing activities, primary sector activities, and activities in the wholesale and retail sectors) for purposes of the tax credit is greater than 50%.
The proportion of eligible activities of a qualified corporation for a taxation year for purposes of the tax credit is calculated as follows: the salaries or wages incurred by the corporation in respect of its employees whose duties consist of manufacturing or processing activities, primary sector activities, or activities in the wholesale or retail sectors, divided by the salaries or wages incurred by the corporation in respect of all its employees.
This change applies in respect of a taxation year of a corporation ending after March 17, 2016, but only to expenditures related to the supply of a qualified management software package incurred after March 17, 2016, and before January 1, 2020, under an information technology integration contract the negotiation of which began after March 17, 2016, and before January 1, 2020, and in respect of which Investissement Québec has issued a certificate.
For more information, see pages A.57 and A.58 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Increase in the threshold amount of paid-up capitalFiscal legislation has been amended so that the 20% rate of the tax credit relating to information technologies that a qualified corporation can claim for a taxation year will not be reduced if the corporation's paid-up capital for that year is $35 million or less.
That rate is reduced linearly for a taxation year if the paid-up capital of a qualified corporation is more than $35 million; it falls to zero if the qualified corporation's paid-up capital totals $50 million or more. Thus, a qualified corporation that has $50 million or more in paid-up capital for a taxation year cannot benefit from the tax credit.
This change applies in respect of a taxation year of a corporation ending after March 17, 2016.
For more information, see page A.58 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Clarification Concerning the Refundable Tax Credit for Technological Adaptation Services
The tax legislation will be amended so that an expenditure will qualify for the tax credit for technological adaptation services only if it concerns an eligible liaison and transfer service provided in Québec or it concerns participation in training and information activities dispensed in Québec in connection with an eligible liaison and transfer service.
This change will apply regarding qualified expenditures incurred by a qualified corporation after March 17, 2016, in connection with services offered after that day by an eligible college centre for the transfer of technology (CCTT) or by an eligible liaison and transfer centre (LTC) under a contract entered into after that day with the CCTT or LTC, as applicable.
For more information, see page A.59 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Clarification Concerning the Refundable Tax Credit for Technological Adaptation Services
The tax legislation will be amended so that an expenditure will qualify for the tax credit for technological adaptation services only if it concerns an eligible liaison and transfer service provided in Québec or it concerns participation in training and information activities dispensed in Québec in connection with an eligible liaison and transfer service.
This change will apply regarding qualified expenditures incurred by a qualified corporation after March 17, 2016, in connection with services offered after that day by an eligible college centre for the transfer of technology (CCTT) or by an eligible liaison and transfer centre (LTC) under a contract entered into after that day with the CCTT or LTC, as applicable.
For more information, see page A.59 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Clarification Concerning the Refundable Tax Credit for Technological Adaptation Services
The tax legislation will be amended so that an expenditure will qualify for the tax credit for technological adaptation services only if it concerns an eligible liaison and transfer service provided in Québec or it concerns participation in training and information activities dispensed in Québec in connection with an eligible liaison and transfer service.
This change will apply regarding qualified expenditures incurred by a qualified corporation after March 17, 2016, in connection with services offered after that day by an eligible college centre for the transfer of technology (CCTT) or by an eligible liaison and transfer centre (LTC) under a contract entered into after that day with the CCTT or LTC, as applicable.
For more information, see page A.59 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Clarification Concerning the Refundable Tax Credit for Technological Adaptation Services
The tax legislation will be amended so that an expenditure will qualify for the tax credit for technological adaptation services only if it concerns an eligible liaison and transfer service provided in Québec or it concerns participation in training and information activities dispensed in Québec in connection with an eligible liaison and transfer service.
This change will apply regarding qualified expenditures incurred by a qualified corporation after March 17, 2016, in connection with services offered after that day by an eligible college centre for the transfer of technology (CCTT) or by an eligible liaison and transfer centre (LTC) under a contract entered into after that day with the CCTT or LTC, as applicable.
For more information, see page A.59 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Reduction of Health Services Fund Contribution Rates for All Small and Medium-Sized Businesses
A new plan to reduce health services fund contribution rates for all small and medium-sized businesses will take effect in 2017.
Small and medium-sized businesses in the primary and manufacturing sectorsFor employers in the primary and manufacturing sectors whose total payroll is less than or equal to $1 million, the health services fund contribution rate will gradually decrease from 1.6% to 1.45% over a five-year period beginning in 2017. Employers whose total payroll is between $1 million and $5 million will also see a gradual reduction in their contribution rate.
Total payroll up to $1MCurrent rate1.6%Rate for 2017 1.55%Rate for 2018 to 20201.5%Rate as of 20211.45%For more information, see pages A.29 to A.32 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Small and medium-sized businesses in the service and construction sectorsFor employers in sectors other than the primary and manufacturing sectors whose total payroll is less than or equal to $1 million, the health services fund contribution rate will gradually decrease from 2.7% to 2% over a five-year period beginning in 2017. Employers whose total payroll is between $1 million and $5 million will also see a gradual reduction in their contribution rate.
Total payroll up to $1MCurrent rate2.70%Rate for 2017 2.50%Rate for 2018 2.30%Rate for 2019 2.15%Rate for 2020 2.05%Rate as of 20212.00%For more information, see pages A.32 to A.34 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.
Temporary reduction of the health services fund contribution for the hiring of specialized workersFor any year after 2016, the temporary reduction rate for the health services fund contribution for an employer whose total payroll is more than $1M will be equal to:
- for employers in the primary or manufacturing sector:
- 1.55% for 2017
- 1.50% for 2018 to 2020
- for employers in other sectors:
- 2.50% for 2017
- 2.30% for 2018
- 2.15% for 2019
- 2.05% for 2020
For more information, see pages A.34 to A.35 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.