QC Quebec Tax Return Calculator 2017 / 2018

Province and Income
*** Please Enter your annual Gross income ***
Quebec Tax Return Overview
Income
Taxable income
Net taxable Income
Federal tax on taxable income
Net Federal tax
Province tax

Tax Calculation: View Options
Quebec Tax Calculators
Your Circumstances
Your Spouse
Your Children
Enter the figures from your Information slips (T4, T4a and other slips)
T3Statement of Trust Income Allocations and Designations
T4Statement of Remuneration Paid
T4AStatement of Pension, Retirement, Annuity, and Other Income
T4A(OAS)Statement of Old Age Security
T4A(P)Statement of Canada Pension Plan Benefits
T4EStatement of Employment Insurance and Other Benefits
T4RIFStatement of income from a Registered Retirement Income Fund
T4RSPStatement of RRSP Income
T5Statement of Investment Income
T5007Statement of Benefits
T5008Statement of Securities Transactions
RC62Universal child care benefit statement
RC210Working Income Tax Benefit advance payments statement
T4 [Statement of Remuneration Paid]
Box 14
Box 16
Box 17
Box 18
Box 20
Box 22
Box 24
Box 26
Box 42
Box 44
Box 46
Box 52
Box 55
Box 56
T4A [Statement of Pension, Retirement, Annuity, and Other Income]
Box 016
Box 018
Box 020
Box 022
Box 024
Box 032
Box 034
Box 048
T4A(OAS) [Statement of Old Age Security]
Box 18
Box 20
Box 21
Box 23
Box 22
T4A(P) [Statement of Canada Pension Plan Benefits]
Box 20
Box 21
Box 22
Box 13
Box 14
Box 15
Box 16
Box 17
Box 18
Box 19
Box 23
T4E [Statement of Employment Insurance and Other Benefits]
Box 7
Box 14
Box 15
Box 17
Box 20
Box 21
Box 22
Box 23
Line 4
T4RIF [Statement of income from a Registered Retirement Income Fund]
Box 16
Box 18
Box 20
Box 22
Box 24
Box 26
Box 32
Box 28
Box 30
Box 35
Box 36
T4RSP [Statement of RRSP Income]
Box 16
Box 18
Box 20
Box 22
Box 24
Box 36
Box 25
Box 26
Box 27
Box 28
Box 30
Box 34
Box 35
Box 40
T5 [Statement of Investment Income]
Box 10
Box 11
Box 12
Box 13
Box 18
Box 24
Box 25
Box 26
Box 14
Box 15
Box 16
Box 17
Box 19
T5007 [Statement of Benefits]
Box 10
Box 11
T5008 [Statement of Securities Transactions]
Box 20
T3 [Statement of Trust Income Allocations and Designations]
Box 23
Box 49
Box 32
Box 50
Box 39
Box 51
Box 21
Box 30
Box 26
Box 22
Box 24
Box 25
Box 31
Box 33
Box 34
Box 35
Box 37
Box 38
Box 40
Box 41
Box 42
Box 45
Box 46
Box 47
Box 48
RC62 [Universal child care benefit statement]
Box 10
Box 12
RC210 [Working Income Tax Benefit advance payments statement]
Box 10
Income
Sc3
Sc4
150
236
235
260
Sc1
350
423
420
428
430
452
453
484
Step 1 - Calculating your working income and adjusted family net income
Do you have an eligible dependant?381Yes1No2
Do you have an eligible spouse?382Yes1No2
Part A - Working income
Complete columns 1 and 2 if you had an eligible spouse on December 31, 2017. Otherwise, complete column 1 only.Column 1 - You Column 2 - Your eligible spouse
Employment income and other employment income reported on line 101 and line 104 of the return33
Taxable part of scholarship income reported on line 130383+4383+4
Total self-employment income reported on lines 135, 137, 139, 141, and 143 of the return (excluding losses and income from a communal organization)+5+5
Tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer385+6386+6
Add lines 3 to 6. Enter the amount even if the result is "0".=7387=7
Add the amounts from line 7 in columns 1 and 2.Working income8
Part B - Adjusted family net income
Net income amount from line 236 of the return=99
Tax-exempt part of all income earned or received on a reserve less the deductions related to that income, or an allowance received as an emergency volunteer388+10389+10
Total of universal child care benefit (UCCB) repayment (line 213 of the return) and registered disability savings plan (RDSP) income repayment (included on line 232 of the return)+11+11
Add lines 9, 10, and 11.=12=12
Total of UCCB (line 117 of the return) and RDSP income (line 125 of the return)=13-13
Line 12 minus line 13 (if negative, enter "0")=14390=14
Add the amounts from line 14 in columns 1 and 2.Adjusted family net income15
Are you claiming the basic WITB?391Yes1No2If yes, complete Step 2
Are you claiming the WITB disability supplement for yourself?392Yes1No2if yes, complete Step 3
Does your eligible spouse qualify for the disability amount for himself or herself?394Yes1No2If yes, he or she must complete steps 1 and 3 on a separate Schedule 6.
Step 2 - Calculating your basic WITB
If you had an eligible spouse, only one of you can claim the basic WITB. However, the individual who received the WITB advancepayments for 2017 is the individual who must claim the basic WITB for the year. If you had an eligible dependant, only one individual can claim the basic WITB for that same eligible dependant.
Amount from line 8 in Step 116
Base amount: $2,400. If you had an eligible spouse or you had both an eligible spouse and an eligible dependant the amount is $3,600. Tick box to select this-17
Line 16 minus line 17 (if negative, enter "0")=18
Rate: If you had an eligible dependant but did not have an eligible spouse, enter 12%. If you had both an eligible spouse and an eligible dependant, enter 8%. Otherwise, enter 20.5% Select from buttons below
I had an eligible dependant but did not have an eligible spousex%19
I had both an eligible spouse and an eligible dependant
None of the above applies
Multiply line 18 by line 19= 20
If you had neither an eligible spouse nor an eligible dependant, enter $1,633.85. If you had an eligible spouse but did not have an eligible dependant, enter $2,553.48. If you had an eligible dependant but did not have an eligible spouse, enter $956.40. If you had both an eligible spouse and an eligible dependant, enter $996.48. Select the relevant option below:
I had neither an eligible spouse nor an eligible dependant,- 21
I had an eligible spouse but did not have an eligible dependant,
I had an eligible dependant but did not have an eligible spouse
I had both a spouse and an eligible dependant
Amount from line 20 or line 21, whichever is less 22
Amount from line 15 in step 1 23 ,
Base amount:
Base amount: If you had neither an eligible spouse nor an eligible dependant, enter $11,902.80. If you had an eligible spouse but did not have an eligible dependant, enter $18,263.25. If you had an eligible dependant but did not have an eligible spouse, enter $11,974.20. If you had both an eligible spouse and an eligible dependant, enter $18,432.00. NOTE: this uses your selection from line 21- 24
Line 23 minus line 24 (if negative enter "0")=25
Ratex%26
Multiply line 25 by line 26=-27
Line 22 minus line 27 (if negative, enter "0").Enter the amount from line 28 on line 453 of your return unless you complete Step 3. =28
Step 3 - Calculating your WITB disability supplement
Enter the amount from line 7 in column 1 of Step 1.29
Base amount-30
Line 29 minus line 30 (if negative, enter "0") =31
Rate: If you had an eligible spouse or you had both an eligible spouse and an eligible dependant, tick the box to 20% otherwise 40% will be enteredx%32
Multiply line 31 by line 32=33
Amount from line 33 or $524.34, whichever is less 34
Amount from line 15 in Step 135
Base amount:
I had neither an eligible spouse nor an eligible dependant,- 36
I had an eligible spouse but did not have an eligible dependant,
I had an eligible dependant but did not have an eligible spouse
I had both a spouse and an eligible dependant
Line 35 minus line 36 (if negative, enter "0")=37
Rate: If you had an eligible spouse and he or she also qualifies for the disability amount, tick the box to enter 10%, otherwise 20%. Will be enteredx%38
Multiply line 37 by line 38.=-39
Line 34 minus line 39 (if negative, enter "0")=40
If you completed Step 2, enter the amount from line 28. Otherwise, enter "0".+41
Add lines 40 and 41. Enter this amount on line 453 of your return.=42
Line 452 - Refundable medical expense supplement
Your net income from line 236 of your return1
Net income of your spouse or common-law partner from page 1 of your return+2
Add lines 1 and 2.=3
Universal child care benefit (UCCB) (line 117 of your return) or the benefit of your spouse or common-law partner from page 1 of your return4
Registered disability savings plan (RDSP) income (line 125 of your and your spouse's or common-law partner's returns)+5
Add lines 4 and 5.=-6
Line 3 minus line 6=7
UCCB repayment (line 213 of your return) plus the UCCB repayment of your spouse or common-law partner from page 1 of your return8
RDSP income repayment (included in the amount on line 232 of your and your spouse's or common-law partner's returns)+9
Add line 8 and 9.=+10
Adjusted family net income: add lines 7 and 10.=11
Base amount-12
Line 11 minus line 12 (if negative, enter "0")=13
Enter $1,172 or 25% of the total of line 215 (of your return) and line 332 (of Schedule 1), whichever is less.14
Multiply the amount on line 13 by 5%.-15
Line 14 minus line 15 (if negative, enter "0"). Enter this amount on line 452 of your return.=16
Schedule 13: Employment Insurance Premiums on Self-Employment and Other Eligible Earnings Calculator 2017
Net self-employment income
Enter the total amounts from line 122 and lines 135 to 143 of your return ( Calculated as $ ).
If you have self-employment income for which you received a T4 slip, with EI premiums shown in box 18, do not include any net income (or loss) you reported on lines 135 to 143 from that T4 slip (see note(a) below).
(if negative, enter "0")1
If you are employed by a corporation but not eligible to participate in the EI program as an employee because you control more than 40% of the voting shares of that corporation, enter the amount from box 14 of all your T4 slips ( Calculated as $ ) from that corporation unless note(b) below applies.5493+2
If you are a registered Indian, or person entitled to be registered under the Indian Act, and you earned tax-exempt, self-employment income on a reserve in Canada, enter your total tax-exempt self-employment income.5494+3
Add lines 1, 2, and 3=4
If your total EI premiums from box 18 and box 55 of all your T4 slips is $930.60 or more, you do not have to pay any premiums on your self-employment and other eligible earnings. Enter "0" on line 10 and attach a copy of this schedule to your return.
Maximum insurable earnings5
Total EI insurable earnings
Enter the total amount from box 24 of all your T4 slips ( Calculated as $ ).
If box 24 is blank, use the amount from box 14 ( Calculated as $ ), unless box 28 indicates that the T4 earnings are EI-exempt.
If you have employment income for which you did not get a T4 slip, also enter that amount.
5478-6
Line 5 minus line 6 (if negative, enter "0")=7
Enter the amount from line 4 or line 7, whichever is less.8
EI premium rate (%)x9
EI premiums payable on self-employment and other eligible earnings
Multiply line 8 by line 9.(maximum $930.60)=10
Enter the amount from line 10 on line 317 of your Schedule 1 and on line 430 of your return.
Schedule 1: Federal tax on taxable income calculator 2017
Calculated Federal Tax on Taxable income based online 260.Line 260 is $45,282.00 or lessLine 260 is more than $45,282.00 but not more than $90,563.00Line 260 is more than $90,563.00 but not more than $140,388.00Line 260 is more than $140,388.00 Line 260 is more than $200,000.00
Amount from line 260 37
---- - 38
Line 37 minus line 38 (cannot be negative)==== = 39
xxxxx 40
Multiply line 39 by line 40==== = 41
++++ + 42
Add lines 41 and 42==== = 43
Schedule 1-A: Step 1 - Federal tax before income sharing 2017
Column 1 - You Column 2 Eligible spouse or common-law partner
Enter the tax on taxable income from line 43 of Schedule 1. 1 1
Enter the total non-refundable tax credits from line 35 of Schedule 1. - 2 496 2
Line 1 minus line 2 (if negative, enter "0") = 3 = 3
Schedule 1-A: Chart 3 - Line 303 adjusted for the family caregiver amount (line 13 above)
Enter the spouse or common-law partner amount from line 303 of your or your spouse's or common-law partner's Schedule 1. 1
Family caregiver amount 2
Enter the net income of the infirm individual being claimed for the spouse or common-law partner amount (line 236 of his or her return). 3
Base Amount - 4
Line 3 minus line 4 (if negative, enter "0") = ►= 5
Line 2 minus line 5 (if negative, enter "0") = ►- 6
Line 1 minus line 6 (if negative, enter "0") Enter this amount on line 13 in Step 2 = 7
Schedule 1-A: Step 2 - Adjusted federal tax after income sharing
Column 1 - You Column 2 Eligible spouse or common-law partner
Taxable income from line 260 of the return. 4 497 4
Enter the difference between the highest and lowest taxable income amounts that you reported at line 4. x50%= 5
Enter the amount from line 5 or $50,000.00, whichever is less, in the column with the higher income at line 4. Enter "0" in the other column. - 6 - 6
Lines 4 minus line 6 = 7 = 7
Enter the amount from line 5 or $50,000.00, whichever is less, in the column with the lower income at line 4. Enter "0" in the other column. + 8 + 8
Add lines 7 and 8. Adjusted taxable income = 9 = 9
Tax on adjusted taxable income (use charts 1 and 2 on the next page) 10 10
Enter the amount from line 2. - 11 - 11
Line 10 minus line 11 (if negative, show it in brackets) = 12 = 12
Spouse or common-law partner amount from line 303 of Schedule 1. (Note: If the claim on line 303 includes the family caregiver amount, use chart 3 on the next page to calculate the amount to enter on this line.) 13 498 13
Enter the amounts transferred from your spouse or common-law partner from line 326 of Schedule 1. If this amount includes a transfer of tuition, education, and textbook amounts on line 360 of Schedule 2, reduce the amount to be claimed on this line by the amount from line 326 or line 360, whichever is less. + 14 499 + 14
Add lines 13 and 14. = 15 = 15
Federal non-refundable tax credit rate (%) x 16 x 16
Multiply line 15 by line 16. Adjustment to non-refundable tax credits = 17 = 17
Enter the amount from line 12 (if negative, show it in brackets). 18 18
If the amount on line 18 is positive, add lines 17 and 18. If the amount on line 18 is in brackets (negative), subtract line 18 from line 17 (if the result is negative, enter "0"). Adjusted federal tax after income sharing = 19 = 19
Schedule 1-A: Step 3 - Family tax cut 2017
Add the amounts from line 3 in columns 1 and 2. Combined tax before income sharing 20 20
Add the amounts from line 19 in columns 1 and 2. Combined adjusted tax after income sharing - 21 - 21
Line 20 minus line 21 (if negative, enter "0") = 22 = 22
Enter the amount from line 22 or $2,000.00, whichever is less. Also enter this amount on line 423 of Schedule 1. Family Tax Cut 23 23
Schedule 1-A: Chart 1 - Tax calculation chart for you (column 1)
Your adjusted taxable income from line 9 above. 1
Calculated Federal Tax on Taxable income based online on line 1 above.Line 1 is $45,282.00 or lessLine 1 is more than $45,282.00 but not more than $90,563.00Line 1 is more than $90,563.00 but not more than $140,388.00Line 1 is more than $140,388.00 Line 1 is more than $200,000.00
Enter the amount from line 1. 2
- - - - 3
Line 2 minus line 3 (cannot be negative) = = = = 4
x x x x 5
Multiply line 4 by line 5. = = = = 6
+ + + + 7
Add lines 6 and 7. This amount is automatically added on line 10 above. = = = = 8
Schedule 1-A: Chart 2 - Tax calculation chart for eligible spouse or common-law partner (column 2)
Your spouse's or common-law partner's adjusted taxable income from line 9 above. 1
Calculated Federal Tax on Taxable income based online on line 1 above.Line 1 is $45,282.00 or lessLine 1 is more than $45,282.00 but not more than $90,563.00Line 1 is more than $90,563.00 but not more than $140,388.00Line 1 is more than $140,388.00 Line 1 is more than $200,000.00
Enter the amount from line 1. 2
- - - - 3
Line 2 minus line 3 (cannot be negative) = = = = 4
x x x x 5
Multiply line 4 by line 5. = = = = 6
+ + + + 7
Add lines 6 and 7. This amount is automatically added on line 10 above. = = = = 8
Schedule 1: Net federal tax calculator 2017
Federal tax on taxable income44
Federal tax on split income (from line 5 of Form T1206)424+•45
Add lines 44 and 45404=46
Enter your total federal non-refundable tax credits from line 35 in step 135047
Family tax cut (attach Schedule 1-A)423+•48
Federal dividend tax credit425+•49
Overseas employment tax credit (attach Form T626)426+50
Minimum tax carryover (attach Form T691)427+•51
Add lines 47 to 51=-52
Line 46 minus line 52 (if negative, enter "0")Basic Federal Tax429=53
Federal foreign tax credit (attach Form T2209)405-54
Line 53 minus line 54 (if negative, enter "0")Federal Tax406=55
Total federal political contributions (attach receipts)40956
Federal political contribution tax credit (use the federal worksheet)(maximum $650)410•57
Investment tax credit (attach Form T2038(IND))412+•58
Labour-sponsored funds tax creditNet Cost413Allowable credit414+•59
Add lines 57, 58 and 59416=-60
Line 55 minus line 60 (if negative, enter "0") If you have an amount on line 45 above, see Form T1206.417=61
Working income tax benefit advance payments received (box 10 of the RC210 slip)415+•62
Special taxes (see line 418 in the guide)418+63
Add lines 61, 62, and 63. Enter this amount on line 420 of your return.420=64
Schedule 3: Capital Gains (or Losses) in 2017
(Report, in 3 below, publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares.)
Note: If you have a business investment loss, see line 217 in the guide.
Key: (1) Year of Acquisition (2) Proceeds of disposition (3) Adjusted cost base (4) Outlays and expenses (from dispositions)
1. Qualified small business corporation shares
(1)(2)(3)(4)
Total106Gain (or loss)107
2. Qualified farm or fishing property
274A
+B
Total: line +B109Gain (or loss): line A + B110+
275C
+D
Total: line C + D123Gain (or loss): line C plus line D124+
3. Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares
Use to report capital gains (or losses) shown on T5, T5013, T4PS, and T3 information slips on line 174 or line 176.
Total131Gain (or loss)132
4. Real estate, depreciable property, and other properties
+
Total136Gain (or loss)138+
5. Bonds, debentures, promissory notes, and other similar properties
Total151Gain (or loss)153+
6. Other mortgage foreclosures and conditional sales repossessions
+
Total154Gain (or loss)155+
7. Personal-use property (full description)
+
Gain (or loss):158+
8. Listed personal property (LPP) (full description)
+
Note: You can apply LPP losses only against LPP gains. [Subtract: unapplied LPP losses from other years]-
Net gain only159+
Add lines 107, 110, 124, 132, 138, 153, 155, 158, and 159.Total of gains (or losses) of qualified properties and other properties=E
The amount from line E above.F
Capital gains deferral from qualifying dispositions of eligible small business corporation shares (included in number 3 above)161-G
F - G=H
Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property made before April 21, 2017 (for details, see Form T657)276I
Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property made after April 20, 2017 (for details, see Form T657)+J
Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property for the year. [Line I plus line J]173=K
T5, T5013, and T4PS information slips - Capital gains (or losses) 174+L
T3 information slips - Capital gains (or losses) 176+M
Add lines H, L, and M =N
Capital loss from a reduction in your business investment loss 178-O
Total of all gains (or losses) before reserves: line N minus line O 191=P
Reserves from line 6706 of Form T2017 (if negative, show it in brackets and subtract it) 192+Q
Total capital gains (or losses): line P plus line Q 197=R
Multiply the amount on line 197 by 50%. Enter the taxable capital gains on line 127 of your return. If it is a net capital loss, see line 127 in the guide.Taxable capital gains (or net capital loss) in 2017199=

Extract from the General Income Tax and Benefit Guide:

Line 127 - Taxable capital gains

You may have a capital gain or loss when you dispose of property, such as when you sell real estate or shares (including those in mutual funds). Generally, if the total of your gains for the year is more than the total of your losses, you have to report 50% of the difference as income.

However, if the total of your losses for the year is more than the total of your gains, your losses for the year is more than the total of your gains, you cannot deduct the difference on your return for the year.

Line 235 - Social benefits repayment
Amount from line 113 of your return1
Amount from line 146 of your return+2
Add lines 1 and 2.=3
Overpayment of old age security benefits recovered (box 20 of your T4A(OAS) slip)-4
Line 3 minus line 4 (if negative, enter "0")=5
Amount from line 234 of your return6
EI benefits repayment from line 4 of the chart on your T4E slip (if any)7
Universal child care benefit (UCCB) (line 117 of your return)+8
Registered disability savings plan (RDSP) income (line 125 of your return)+9
Add lines 7, 8, and 9.=-10
Line 6 minus line 10=11
UCCB repayment (line 213 of your return) 12
RDSP income repayment (included in the amount on line 232 of your return)+13
Add lines 12 and 13.=+14
Add lines 11 and 14.=15
Base amount-16
Line 15 minus line 16 (if negative, enter "0")=17
Multiply the amount on line 17 by 15%.=18
Enter the amount from line 5 or line 18, whichever is less.=19
Enter the amount from line 7 above (if any). +20
Add lines 19 and 20.=21
Enter this amount on lines 235 and 422 of your return.
Statement of Investment Income
I - Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations
Taxable amount of dividends other than eligible dividends (specify):1
+2
+3
Add lines 1 to 3, and enter this amount on line 180 of your return.180=4
Taxable amount of eligible dividends (specify):+5
+6
+7
Add lines 4 to 7, and enter this amount on line 120 of your return.120=
II - Interest and other investment income
Specify:
+
Income from foreign sources (specify):+
This amount will automatically be added to line 121 of your return.121=
III - Carrying charges and interest expenses
Carrying charges (specify):
Interest expenses (specify):+
This amount will automatically be added to line 221 of your return.221=
Total Income
Employment income (Complete box 14 of T4 slip on Slips tab) 101
Commissions included on line 101 (box 42 of all T4 slips) 102
Wage loss replacement contributions (see line 101 in the guide) 103
Other employment income 104 +
Old age security pension (box 18 of the T4A(OAS) slip) 113 +
CPP or QPP benefits (box 20 of the T4A(P) slip) 114 +
Disability benefits included on line 114 (box 16 of the T4A(P) slip) 152
Other pensions and superannuation 115 +
Elected split-pension amount (attach Form T1032) 116 +
Universal child care benefit (UCCB) 117 +
UCCB amount designated to a dependant 185
Employment insurance and other benefits (box 14 of the T4E slip) 119 +
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian corporations (attach Schedule 4) [ Use Schedule 4 calculator ] 120 +
Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations [ Use Schedule 4 calculator ] 180
Interest and other investment income (attach Schedule 4) [ Use Schedule 4 calculator ] 121 +
Net partnership income: limited or non-active partners only 122 +
Registered disability savings plan income 125 +
Rental Income Gross 160 Net 126 +
Taxable capital gains (use Schedule 3 Calculator) 127 +
Support payments received Total 156 Taxable amount 128 +
RRSP income (from all T4RSP slips) 129 +
Other Income Specify: 130 +
Self-employment income
Business Income Gross 162 Net 135 +
Professional Income Gross 164 Net 137 +
Commission Income Gross 166 Net 139 +
Farming Income Gross 168 Net 141 +
Fishing Income Gross 170 Net 143 +
Workers' compensation benefits (box 10 of the T5007 slip) 144
Social assistance payments 145 +
Net federal supplements (box 21 of the T4A(OAS) slip) 146 +
Add lines 144, 145, and 146 (see line 250 in the guide). = ►147 +
Add lines 101, 104 to 143, and 147. This is your total income. 150 =
Net Income
Enter your total income from line 150. 150
Pension adjustment(box 52 of all T4 slips and box 034 of all T4A slips) 206
Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips) 207
RRSP/pooled registered pension plan (PRPP) deduction (see the Pension tab to calculator line 208 [ Schedule 7 ]. Attach receipts to your return) 208 +
PRPP employer contributions (amount from your PRPP contribution receipts - Enter figures in Schedule 7 (line 208 Calculator) under the Pension tab) 205
Deduction for elected split-pension amount (attach Form T1032) 210 +
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts) 212 +
Universal child care benefit repayment (box 12 of all RC62 slips) 213 +
Child care expenses (attach Form T778) 214 +
Disability supports deduction 215 +
Business investment loss Gross 228 Allowable Deduction 217 +
Moving Expenses 219 +
Support Payments Made Total 230 Allowable Deduction 220 +
Carrying charges and interest expenses (attach Schedule 4). [ Use Schedule 4 calculator ] 221 +
Deduction for CPP or QPP contributions on self-employment and other earnings(attach Schedule 8 or Form RC381, whichever applies) [Use Line 308 Calculator in Pension Tab] 222 + .
Exploration and development expenses (attach Form T1229) 224 +
Other employment expenses 229 +
Clergy residence deduction 231 +
Other Deductions Specify: 232 +
Add lines 207, 208, 210 to 224, 229, 231, and 232. 233 = -
Line 150 minus line 233 (if negative, enter "0") This is your net income before adjustments. 234 -
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide) Use the federal worksheet to calculate your repayment. 235 - o
Line 234 minus line 235 (if negative, enter "0") If you have a spouse or common-law partner, see line 236 in the guide. This is your net income 236 =
Taxable Income
244+
248+
249+
250+
251+
252+
253+
254+
255+
256+
257=-
260=260=
Refund or balance owing
Net federal tax: enter the amount from line 64 of Schedule 1 (attach Schedule 1, even if the result is "0")420
CPP contributions payable on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies) [Use Line 308 Calculator in Pension Tab]421+
Employment insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13)430+
Social benefits repayment (amount from line 235)422+
Provincial or territorial tax (attach Form 428, even if the result is "0")428+
Add lines 420, 421, 430, 422, and 428.This is your total payable435=o
Total income tax deducted437o
Tax transfer for residents of Quebec438-o
Line 437 minus line 438439=o
Refundable Quebec abatement440+o
CPP overpayment (enter your excess contributions)448+o
Employment insurance overpayment (enter your excess contributions)450+o
Amount on line 376 of Schedule 1450B-o
Net employment insurance overpayment. Line A minus line B (if negative, enter "0")451=o
Refundable medical expense supplement (use the federal worksheet)452+o
Working income tax benefit (WITB) (attach Schedule 6)453+o
Refund of investment tax credit (attach Form T2038(IND))454+o
Part XII.2 trust tax credit (box 38 of all T3 slips)456+o
Employee and partner GST/HST rebate (attach Form GST370)457+o
Children's Fitness Tax CreditEligible Fees458x 15% =459+o
Tax paid by instalments476+o
Provincial or territorial credits (attach Form 479 if it applies)479+o
Add lines 437 to 479.These are your total credits.482=-
Line 435 minus line 482This is your refund or balance owing.=
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
or
Donations
349
Line 349 Tax Calculator - Donations and gifts
DetailsRef.AmountsRef.AmountsNo.
Donations made to registered charities, registered Canadian amateur athletic associations, and registered Canadian low-cost housing corporations for the aged1
Donations made to government bodies (government of Canada, a province or territory, a registered municipality in Canada, or a registered municipal or public body performing a function of government in Canada) 329+2
Donations made to registered universities outside Canada that are prescribed333+3
Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations334+4
Add lines 1 to 4=5
Net income from line 236 of your return.x 75% =6
Note: If the amount on line 5 is less than the amount on line 6, enter the amount from line 5 on line 340 below and continue completing the schedule from that line.
Gifts of depreciable property (from Chart 2 in Pamphlet P113, Gifts and Income Tax)3377
Gifts of capital property (from Chart 1 in Pamphlet P113, Gifts and Income Tax)3398
Add lines 7 and 8=x 25% =9
Enter the total of lines 6 and 9 or the amount on line 236 of your return, whichever is less.Total Donations Limit10
Allowable charitable donations (enter the amount from line 5 or line 10, whichever is less)340
Eligible amount of cultural and ecological gifts (see line 349 in the guide)342+
Add lines 340 and 342.344=
Enter $200.00 or the amount from line 344, whichever is less.345-x 15% =346+11
Line 344 minus line 345347=x 29% =348+12
First-time donor's super credit (FDSC)
For the purpose of the FDSC, you will be considered a "first-time donor" if neither you nor your spouse or common-law partner has claimed and been allowed a charitable donations tax credit for any year after 2007.
Only gifts of money made after March 20, 2013, to a maximum of $1,000.00, are eligible for the FDSC.
Note: If you have a spouse or common-law partner, you can share the claim for the FDSC, but the total combined donations claimed cannot be more than $1,000.00.
Enter the amount of gifts of money* made after March 20, 2013.(Maximum $1,000.00)343=x 25% =341+13
Add lines 11, 12, and 13. This amount will automatically be added to line 349 of Schedule 1.Donations and Gifts=14
* The amount claimed on line 343 must also be claimed on line 340 by you or your spouse or common-law partner. Also note that if the donations are shared, the combined amount on line 343 for you and your spouse or common-law partner cannot exceed the combined amount claimed on line 340 by both of you.
Education
319
323
324
Tuition, Education, and Textbook Amounts
Tuition, education, and textbook amounts claimed by the student for 2017
Unused federal tuition, education, and textbook amounts from your 2014 notice of assessment or notice of reassessment1
Eligible tuition fees paid for 20173202
Education and textbook amounts for 2017
Part-time student: use column B of forms T2202A, TL11A, TL11B, and TL11C. (Do not include any month that is also included in column C.)
Education amount: Number of months from column Bx $120.00 =3
Textbook amount: Number of months from column Bx $20.00 =+4
Add lines 3 and 4=321+5
Full-time student: use column C of forms T2202A, TL11A, TL11B, and TL11C. Only one claim per month (maximum 12 months)
Education amount: Number of months from column Cx $400.00 =6
Textbook amount: Number of months from column Cx $65.00 =+7
Add lines 6 and 7=322+8
Add Lines 2,5 and 8Total 2017 tuition, education, and textbook amounts==9
Add Lines 1 and 9Total available tuition, education, and textbook amounts=10
Enter the amount of your taxable income from line 260 of your return if it is $45,282.00 or less. If your taxable income is more than $45,282.00, enter instead the result of the following calculation: amount from line 44 of your Schedule 1 divided by 15%.11
Total of lines 1 to 21 of your Schedule 1-12
Line 11 minus line 12 (if negative, enter "0")=13
Unused tuition, education, and textbook amounts claimed for 2017. Amount from line 1 or line 13, whichever is less-14
Line 13 minus line 14=15
2017 tuition, education, and textbook amounts claimed for 2017. Amount from line 9 or line 15, whichever is less=16
Add lines 14 and 16. This amount will automatically be added to line 323 of Schedule 1.=17
Transfer or carryforward of unused amount
Amount from line 1018
Amount from line 17-19
Line 18 minus line 19Total unused amount=20
If you are transferring an amount to another individual, continue on line 21. Otherwise, enter the amount from line 20 on line 25.
Enter the amount from line 9(maximum $5,000)21
Enter the amount from line 16-22
Line 21 minus line 22 (if negative, enter "0")Maximum transferable=23
You can transfer all or part of the amount on line 23 to your spouse or common-law partner, to his or her parent or grandparent, or to your parent or grandparent. To do this, you have to designate the individual and specify the federal amount that you are transferring to him or her on your Form T2202A, TL11A, TL11B, or TL11C. Enter the amount on line 24 below.
Note: If your spouse or common-law partner is claiming an amount for you on line 303 or line 326 of his orher Schedule 1, you cannot transfer an amount to your parent or grandparent or to your spouse's or common-law partner's parent or grandparent.
Enter the amount you are transferring (cannot be more than line 23).Federal amount transferred327-24
Line 20 minus line 24Unused federal amount available to carry forward to a future year=25
The person claiming the transfer should not attach this schedule to his or her return.
Family (Spouse/Dependant)
303
305
313
315
326
352
367 x $2,121.00 [FCA] =
306
Line 303 - Spouse or common-law partner amount
I am entitled to the caregiver amount
Line 303 - Spouse or common-law partner amount
Did your marital status change to other than married or common-law in 2017?MonthDay
If yes, tick this box5522and enter the date of the change.
Base Amount1
If you are entitled to the family caregiver amount, enter $2,121.00 (see page 43 in the guide).5109+2
Add Lines 1 and 2=3
Spouse's or common-law partner's net income from page 1 of your return-4
Line 3 minus line 4 (if negative, enter "0") This amount will automatically be added to line 303 of your Schedule 1.=5
Line 305 - Amount for an eligible dependant
Line 305 - Amount for an eligible dependant
Did your marital status change to married or common-law in 2017?MonthDay
If yes, tick this box5529and enter the date of the change.
Base Amount1
If you are entitled to the family caregiver amount, enter $2,121.00 (see page 43 in the guide and read the note below).5110+2
Add Lines 1 and 2=3
Dependant's net income (line 236 of his or her return)5106-4
Line 3 minus line 4 (if negative, enter "0") This amount will automatically be added to line 305 of your Schedule 1.=5
under 18 years of age, you must claim the family caregiver amount on line 367, and not on this line. Note: If you are entitled to the family caregiver amount for this dependant and he or she is a child
Line 306 - Amount for an infirm dependant aged 18 or older
Line 306 - Amount for an infirm dependant aged 18 or older
Base Amount1
Infirm dependant's net income (line 236 of his or her return)-2
Allowable amount for this dependant: line 1 minus line 2 (if negative, enter "0")(maximum $6,807.00)=3
Enter on line 306 of your Schedule 1 the total amount you are claiming for all dependants.
Line 315 - Caregiver amount
Line 315 - Caregiver amount
Base Amount1
If you are entitled to the family caregiver amount, enter $2,121.00 (see page 43 in the guide and complete box 5112 below).+2
Add Lines 1 and 2=3
Dependant's net income (line 236 of his or her return)-4
Line 3 minus line 4 (if negative, enter "0"). If you are entitled to the family caregiver amount on line 2, the maximum amount is $6,701. If not, the maximum is $4,608.=5
If you claimed this dependant on line 305 of Schedule 1, enter the amount you claimed.-6
Allowable amount for this dependant: line 5 minus line 6 (if negative, enter "0")=7
Enter on line 315 of your Schedule 1 the total amount you are claiming for all dependants.
Enter the total number of dependants for whom you entered $2,121.00 on line 2 for this calculation.5112
Federal Amounts Transferred from Your Spouse or Common-Law Partner
Age amount (if your spouse or common-law partner was 65 years of age or older in 2017):If his or her net income is $35,466 or less, enter $7,033.Otherwise, enter the amount from line 301 of his or her Schedule 1.3531
Family caregiver amount for children under 18 years of age: Enter the amount from line 367 of his or her Schedule 1.361+2
Pension income amount: Enter the amount from line 314 of his or her Schedule 1. (maximum $2,000.00355+3
Disability amount: Enter the amount from line 316 of his or her Schedule 1.357+4
Tuition, education, and textbook amounts: Enter the federal amount designated to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C.360+5
Add lines 1 to 5.=6
Spouse's or common-law partner's taxable income:Enter the amount from line 260 of his or her return if it is $45,282.00 or less. If his or her taxable income is more than $45,282.00, enter instead the result of the following calculation: amount from line 44 of his or her Schedule 1 divided by 15%. 7
Enter the total of lines 300, 308, 310, 312, 317, 362, 395, 363, 364, 370, 369, and 313 of his or her Schedule 1 plus line 17 of his or her Schedule 11.-8
His or her adjusted taxable income: Line 7 minus line 8 (if negative, enter "0")351=-9
Line 6 minus line 9 (if negative, enter "0") This amount will automatically be added to line 326 of your Schedule 1.Federal amounts transferred from your spouse or common-law partner=10
General
300
301
363
364
370
369
[32]
[36]
Line 301 - Age amount
Maximum claim1
Your net income from line 236 of your return2
Base amount-3
Line 2 minus line 3 (if negative, enter "0")=4
Multiply the amount on line 4 by 15%.-5
Line 1 minus line 5 (if negative, enter "0"). Enter this amount on line 301 of Schedule 1.=6
Insurance Premiums
312
376
378
317
Part C - Employment insurance overpayment calculation
Total EI insurable earnings (Total amount from box 24 of all your T4 slips(a). If box 24 is blank, use the amount from box 14, unless box 28 indicates that the T4 earnings are EI-exempt.) If the total amount is $2,000 or less, enter "0". (maximum $49,500)19
EI rate on self-employment and other earnings x%20
Multiply the amount on line 19 by line 20. (maximum $762.30)=21
Total EI premiums (box 18 of all your T4 slips(b)) 22
Amount from line 21-23
Line 22 minus line 23 (if negative, enter "0") Enter this amount on line 450 of your federal return.==24
Enter on line 312 of your Schedule 1 the amount on line 21 or line 22, whichever is less.
Part A - PPIP premiums payable on self-employment income
Net business income (amount from line 27 of Schedule L of your provincial income tax return for Quebec)3791
Maximum insurable income2
Employment income (box 14 of all your T4 slips(a), including employment income from outside Canada), or if there is an amount in box 56, enter that amount.-3
Line 2 minus line 3 (if negative, enter "0")=4
Enter the amount from line 1 or line 4, whichever is less.5
PPIP rate on self-employment incomex%6
Multiply the amount on line 5 by line 6.(maximum $695.10)==7
Deduction for PPIP premiums on self-employment income: Amount from line 7x43.706%=8
Enter the amount from line 8 on line 223 of your federal return.
Tax credit for PPIP premiums on self-employment income:
Amount from line 79
Amount from line 8-10
Line 9 minus line 10. Enter this amount on line 378 of your Schedule 1.(maximum $391.30)==11
Part B - PPIP premiums payable on employment income
Employment income from box 14 of all your T4 slips(a) where the province of employment is other than Quebec, including employment income from outside Canada and any exempt income earned outside Quebec37712
Maximum insurable income13
Total of PPIP insurable earnings from box 56 of all your T4 slips where Quebec is the province of employment (if box 56 is blank, enter the amount from box 14 of the T4 slip(a))380-14
Line 13 minus line 14 (if negative, enter "0")==15
Enter the amount from line 12 or line 15, whichever is less.16
PPIP rate on employment incomex%17
Multiply the amount on line 16 by line 17. Enter this amount on line 376 of Schedule 1.(maximum $391.30)==18
Medical Expenses
330
[27]
[28]
331
332
Pension
208
308
310
314 (Maximum $2,000.00)

Canada Pension Plan Contributions and Overpayment

Part A - Contributions
DescriptionRef=Amountch=AmountNo.
Unused RRSP/PRPP contributions: amount (B) of "Your 2017 RRSP/PRPP Deduction Limit Statement" shown on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP/PRPP Information for 20171
Contributions* made to your or your spouse's or common-law partner's RRSP and your PRPP
Enter the RRSP and your PRPP contributions made from March 3, 2017, to December 31, 2017 (attach all your receipts).2
Enter the RRSP and your PRPP contributions made from January 1, 2018, to February 29, 2018 (attach all your receipts).+3
Add Lines 2 and 3245=+4
Add Lines 1 and 4Total RRSP/PRPP contributions=5
* Include your transfers and contributions that you are designating as a repayment under the HBP or the LLP. See line 208 in the guide for the list of contributions to exclude.
Part B - Repayments under the HBP and the LLP
Specify the contributions made from January 1, 2017, to February 29, 2018, that you are designating as your repayments under the HBP and the LLP for 2017.
Do not include:
any amount you deducted or designated as a repayment on your 2014 return or that was refunded to you; or
any contributions or transfers that you will be including on line 13 or line 14 in Part C on the next page.
Repayment under the HBP2466
Repayment under the LLP262+7
Add Lines 6 and 7-8
Part C - RRSP/PRPP deduction
Line 5 minus Line 8RRSP/PRPP contributions available to deduct9
RRSP/PRPP deduction limit for 2017: amount (A) of "Your 2017 RRSP/PRPP Deduction Limit Statement" on your latest notice of assessment, notice of reassessment, or T1028, Your RRSP/PRPP Information for 201710
Enter your 2017 employer PRPP contributions. (this will autopopulate line 205)-11
Line 10 minus Line 11=12
RRSP/PRPP contributions you are deducting for 2017 (this amount cannot exceed the amount on line 9, excluding transfers, or the amount on line 12, whichever is less)13
Transfers (see "Line 14 - Transfers" at line 208 in the guide)240+14
Add Lines 13 and 14=15
Enter the amount from line 9 or line 15, whichever is less. Also enter this amount on line 208 of your return.RRSP/PRPP deduction208-16
Part D - RRSP/PRPP unused contributions available to carry forward
Line 9 minus Line 16Your unused RRSP/PRPP contributions available to carry forward to a future year=17
We will show the amount on line 17 as amount (B) of "Your 2018 RRSP/PRPP Deduction Limit Statement" on your 2017 notice of assessment.
Part 1 - Determine the number of months for the QPP calculation
Enter the number of months as 12, unless:
You turned 18 during 2017, enter the number of full months following your birth month to the end of the year. For instance, if your birth month is March then the number of months is 9.
You received CPP or QPP disability pension for all of 2017, the number of months is 0.
You received CPP or QPP disability pension for part of the year, enter the number of full months you were not receiving the pension. For instance if the payments stopped in September the number of months is 3.
You are completing this form for someone who died during the year. Enter the number of months up to and including their death. For instance if the person died in May, the number of months is 5.
Number of months during which the QPP applies in 2017.A
Part 2 - Calculating your QPP contributions on employment income
Enter your yearly maximum QPP pensionable earnings (see the monthly proration table below to find the amount that corresponds to the number of months entered in box A of Part 1).(maximum $53,600)1
Total QPP pensionable earnings. Enter the total of box 26 of all your T4 slips (maximum $53,600 per slip). If box 26 is blank, use box 14.55482
Enter the amount from line 1 or the amount from line 2, whichever is less.(maximum $53,600)3
Enter your maximum basic QPP exemption (see the monthly proration table below to find the amount that corresponds to the number of months entered in box A of Part 1).(maximum $3,500)-4
Earnings subject to QPP contributions: Line 3 minus line 4 (if negative, enter "0")(maximum $50,100)=5
Actual QPP contributions: Enter the total QPP contributions deducted from box 17 of all your T4 slips.5033•6
Required contributions on QPP pensionable earnings: Multiply the amount from line 5 by 5.25%.(maximum $2.630.25)-7
Line 6 minus line 7 (if negative, enter "0")=8
If you are self-employed and/or you are electing to pay additional QPP contributions on other earnings, enter the amount from line 6 on line 308 of your Schedule 1 and, if applicable, on line 5824 of Form 428. Then continue with Part 4.
Otherwise, enter the amount from line 6 or line 7, whichever is less, on line 308 of your Schedule 1. If the amount from line 8 is positive, see line 452 in your Quebec provincial income tax guide. If the amount from line 8 is negative, you may be able to make additional QPP contributions; see line 445 of the Quebec provincial income tax guide.
Part 2 - Monthly proration table for 2017
Applicable number of months Line 1. Maximum QPP pensionable earningsLine 4. Maximum basic QPP exemptionApplicable number of months Line 1. Maximum QPP pensionable earningsLine 4. Maximum basic QPP exemption
1$4,466.67$291.677$31,266.67$2,041.67
2$8,933.33$583.338$35,733.33$2,333.33
3$13,400.00$875.009$40,200.00$2,625.00
4$17,866.67$1,166.6710$44,666.67$2,916.67
5$22,333.33$1,458.3311$49,133.33$3,208.33
6$26,800.00$1,750.0012$53,600.00$3,500.00
Part 3 - QPP contributions on self-employment and other earnings ONLY (no employment income)
Net business income* (amount from line 27 of Schedule L of your provincial income tax return for Quebec; if negative, enter "0")3711
Income on which you want to make optional contributions (from line 3 of work chart 445 of your provincial income tax return for Quebec)373+2
Add lines 1 and 2.QPP pensionable earnings (maximum $53,600)*=3
Basic Exemption(maximum $3,500)*-4
Line 3 minus line 4:(maximum $50,100)=5
QPP rate x%6
Multiply line 5 by 6=7
Deduction and tax credit for QPP contributions on self-employment and other earnings:
Multiply the amount from line 7 by 50%.8
Enter the amount from line 8 on line 222 of your return and on line 310 of Schedule 1.
* Self-employment earnings, QPP pensionable earnings, and the basic exemption should be prorated according to the number of months entered in box A of Part 1 (do not prorate the self-employment earnings if the individual died in 2017).
Part 4 - QPP contributions on self-employment and other earnings when you have employment income
Net business income (amount from line 27 of Schedule L of your provincial income tax return for Quebec; if negative, enter "0")*3711
Income on which you want to make optional contributions (from line 3 of work chart 445 of your provincial income tax return for Quebec)373+2
Add lines 1 and 2.=3
Enter the amount from line 6 of Part 2.Actual QPP contributions4
If the amount on line 8 of Part 2 is positive, complete lines 5 to 7. Otherwise, enter "0" on line 7 and continue on line 8.
Enter the amount from line 6 of Part 2.5
Enter the amount from line 7 of Part 2.-6
Line 5 minus line 6 (if negative, enter "0")=-7
Line 4 minus line 7 (if negative, enter "0")=8
Multiply the amount from line 8 by 19.0476.9
Enter the amount from line 1 of Part 2.QPP pensionable earnings (maximum $53,600)10
Enter the amount from line 4 of Part 2.Basic exemption (maximum $3,500)-11
Line 10 minus line 11 (if negative, enter "0")(maximum $50,100)=12
Enter the amount from line 9.-13
Line 12 minus line 13 (if negative, enter "0")=14
Enter the amount from line 3 or line 14, whichever is less.15
If the amount on line 2 of Part 2 is less than the amount on line 4 of Part 2, complete lines 16 to 18. Otherwise, enter "0" on line 18 and continue on line 19.
Line 4 of Part 2 minus line 2 of Part 216
Line 3 minus line 12 (if negative, enter "0")-17
Line 16 minus line 17 (if negative, enter "0")=-18
Earnings subject to contributions: line 15 minus line 18 (if negative, enter "0")=19
Multiply the amount from line 19 by 10.50%.20
Multiply the amount from line 8 of Part 2 (if positive only) by 2.-21
Line 20 minus line 21 (if negative enter "0")=22
Deduction and tax credit for QPP contributions on self-employment and other earnings: Multiply the amount from line 22 by 50%.23
Enter the amount from line 23 on line 222 of your return and on line 310 of Schedule 1.
* Self-employment earnings should be prorated according to the number of months entered in box A of Part 1 (do not prorate the self-employment earnings if the individual died in 2017).
Line 314 - Pension income amount
Amount from line 115 of your return1
Foreign pension income you included on line 115 and deducted on line 2562
Income from a U.S. individual retirement account (IRA) included on line 115+3
Amounts from a RRIF or a PRPP included on line 115 and transferred to an RRSP, a RRIF, a PRPP, or an annuity+4
Add lines 2, 3, and 4.=-5
Line 1 minus line 5=6
Annuity payments from line 129 of your return (box 16 of your T4RSP slip) only if you were 65 years of age or older on December 31, 2017, or you received the payments because of the death of your spouse or common-law partner+7
Add lines 6 and 7.=A
Enter on line 314 of Schedule 1 $2,000 or the amount on line A, whichever is less. However, if you and your spouse or common-law partner are electing to split your eligible pension income, enter the amount from line A on line A of Form T1032, Joint Election to Split Pension ncome. Follow the instructions at Step 4 of Form T1032 to calculate the pension income amount to enter on line 314 of your and your spouse's or common-law partner's Schedule 1.
Political Contribution
409Total federal political contributions (attach receipts)
410 Federal political contribution tax credit (Automatically Calculated - see federal worksheet) Maximum $650.00
Line 410 - Federal political contribution tax credit
If your total federal political contributions (line 409 of your Schedule 1) were $1,275 or more, enter $650 on line 410 of your Schedule 1.
Otherwise enter your Federal political contribution figure here, the table below will calculate the amount for line 410 of schedule 1.
Line 409 is $400 or lessLine 409 is more than $400 but not more than $750Line 409 is more than $750
Your total contributions1
---2
Line 1 minus line 2===3
x%x%x%4
Multiply line 3 by line 4===5
+++6
Add lines 5 and 6. Enter this amount on line 410 of your Schedule 1.===7
Tax/Tax Credit
424 Federal tax on split income (from line 5 of Form T1206)
425 Federal dividend tax credit
426 Overseas employment tax credit (attach Form T626)
427 Minimum tax carryover (attach Form T691)
405 Federal foreign tax credit (attach Form T2209)
412 Investment tax credit (attach Form T2038(IND))
413 Labour-sponsored funds tax credit Net cost
414 Allowable Credit
415 Working income tax benefit advance payments received (box 10 of the RC210 slip)
418 Special taxes (see line 418 in the guide
Voluntary Work
362
395
disability
316
318
Line 316 - Disability amount (for self)
(supplement calculation if you were under 18 years of age on December 31, 2017)
Maximum supplement1
total of child care and attendant care expenses for you, claimed by you or by another person2
Base amount-3
Line 2 minus line 3 (if negative, enter "0") --4
Line 1 minus line 4 (if negative, enter "0")=5
Enter on line 316 of Schedule 1 $7,899 plus the amount from line 5 (maximum $12,506), unless you are completing this chart to calculate the amount at line 318.
Line 318 - Disability amount transferred from a dependant
Base amount1
If the dependant was under 18 years of age on December 31, 2017, enter the amount from line 5 of his or her chart for line 316. Otherwise, enter "0".+2
Add lines 1 and 2.=3
Total of amounts your dependant can claim on lines 1 to 22 of his or her Schedule 1+4
Add lines 3 and 4.=5
Dependant's taxable income (line 260 of his or her return)-6
Line 5 minus line 6 (if negative, enter "0")=7
Enter on line 318 of Schedule 1 the amount from line 3 or line 7, whichever is less. If you are claiming this amount for more than one dependant, enter the total amount on line 318.

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Welcome to the Quebec Tax Return Calculator

You are currently viewing a tax return estimation for an individual, employed in Quebec, earning an annual income of $50,000.00. This is a generic tax return illustration but you can alter the setting to refine the tax return calculator and produce a tax estimate that is relevant to your personal family, employment and health status.

To calculate your tax return for an annual income of $50,000.00, simply follow the step by step tax return guide below. Please do get in touch if you have any feedback or suggestions on how we can improve the free tax return calculator for Quebec. We depend on your support and feedback to ensure e the tax tool remains relevant and supports your needs.

Quick Guide to Using the Quebec Tax Return Calculator

  1. Select Province and enter your Annual salary. The Tax Calculator will automatically update your Tax Return Estimate
  2. Use advanced features for personal tax calculation, each advanced tax tab [You, slips, Province etc..] should be completed in order from left to right. The Tax Calculator will automatically update your Tax Return Estimate
    1. You: allows you to enter your family, work and physical status. These element affect how your entitlement to refundable and non-refundable tax credits are calculated.
    2. Slips: allows you to enter information directly from your T-Slips. The T-Slip section is where you will enter the majority of your finance information, this makes it easier for you to calculate your tax return as the calculator will automatically transpose the information from your T-Slips to the relevant Schedule for automated Tax Return calculation.
    3. Province: contains specific Provincial refundable and non-refundable tax credits and any specialised taxes which either replace or compliment standard Federal taxes
    4. Donations: allows you to calculate the tax relief on your annual donations
    5. Education: allows you to factor in your Educational costs and tax metrics
    6. General: allows you to calculate general tax metrics which don't fall within any other tax category
    7. Insurance: allows you to calculate self-employed related insurance tax relief
    8. Medical: allows you to factor in medically related tax relief
    9. Pension: allows you to calculate and maximise the tax relief on your retirement savings
    10. Political: allows you to deduct the relevant amount of tax relief for your political donations
    11. Tax: allows you to include tertiary taxes which attract tax deductions when filing your annual return
    12. Voluntary: allows for tax relief associated with specific voluntary activities
    13. Disability: allows you to factor in disability amounts for yourself, your spouse or/and your dependents
    14. Income: allows you to edit your income and calculate your final tax refund or balance owing
  3. Instant Federal and Province Tax Calculation (2017/18 Tax Year)
  4. The red keyboard icon adjacent an input indicates that a separate Tax line Calculator is available for you to use to calculate the right amount for your tax return. You can either type directly into the form field or click on the red keyboard to use the sub tax calculator to calculate the specific line for you.

Note that the Tax Return Calculator is provided free of charge as a tool for you to estimate your tax returns, whilst we aim for 100% accuracy we make no guarantee of the accuracy of this tool. Always consult a qualified accountant or tax specialist. If you spot an error or encounter a bug, please contact us, this tool is designed for you and others like you, your feedback helps support future developments and updates..