T1 General - 2024

Quebec Federal Worksheet

Federal Worksheet relevant to Quebec

The worksheet below performs the calculations applicable to Quebec, these are:

Line 235 - Social benefits repayment

Line 301 - Age amount

Line 314 - Pension income amount

Line 316 - Disability amount (for self)

Line 318 - Disability amount transferred from a dependant

Line 410 - Federal political contribution tax credit

Line 452 - Refundable medical expense supplement

Quebec Worksheet

Instalments
Total payable from line 435 of your return (not including the amount on line 421 and the amount on line 430)				1
Total credits from line 482 of your return		2
Total of amounts on lines 451, 457, and 476 of your return	-	3
Line 2 minus line 3	=	►	-	4
Line 1 minus line 4			=	5
You may have to pay your 2016 taxes by instalments if for 2016 and for either 2024 or 2023 the amount on line 5 is more than $1,800.

Line 235 - Social benefits repayment
Amount from line 113 of your return				1
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 return				6
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.

Line 301 - Age amount
Maximum claim				1
Your net income from line 236 of your return		2
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

Line 314 - Pension income amount
Amount from line 115 of your return				1
Foreign pension income you included on line 115 and deducted on line 256		2
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, 2024, 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.

Line 316 - Disability amount (for self)
(supplement calculation if you were under 18 years of age on December 31, 2024)
Maximum supplement				1
total of child care and attendant care expenses for you, claimed by you or by another person		2
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 amount		1
If the dependant was under 18 years of age on December 31, 2024, 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.

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 less		Line 409 is more than $400 but not more than $750		Line 409 is more than $750
Your total contributions							1
	-		-		-		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

Line 452 - Refundable medical expense supplement
Your net income from line 236 of your return		1
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 return		4
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 return		8
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