T1 General - 2024

QC Income Tax and Benefit Return

This is the Income Tax and Benefit Return calculator relevant to Quebec.

Note - If you are a resident in Canada you have to report income from both inside and outside Canada

QC Income Tax and Benefit Return
Total Income
Employment income (box 14 of all T4 slips)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 income104+
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 superannuation115+
Elected split-pension amount (attach Form T1032)116+
Universal child care benefit (UCCB)117+
UCCB amount designated to a dependant185
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)120+
Taxable amount of dividends other than eligible dividends, included on line 120, from taxable Canadian corporations180
Interest and other investment income (attach Schedule 4)121+
Net partnership income: limited or non-active partners only122+
Registered disability savings plan income125+
Rental IncomeGross160Net126+
Taxable capital gains (attach Schedule 3)127+
Support payments receivedTotal156Taxable Amount128+
RRSP income (from all T4RSP slips)129+
Other incomeSpecify:130+
Self-employment income
Business incomeGross162Net135+
Professional incomeGross164Net137+
Commission incomeGross166Net139+
Farming IncomeGross168Net141+
Fishing incomeGross170Net143+
Workers' compensation benefits (box 10 of the T5007 slip)144
Social assistance payments145+
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 income150=
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 Schedule 7 and attach receipts)208+
PRPP employer contributions (amount from your PRPP contribution receipts)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 deduction215+
Business investment lossGross228Allowable deduction217+
Moving expenses219+
Support payments madeTotal230Allowable deduction220+
Carrying charges and interest expenses (attach Schedule 4)221+
Deduction for CPP or QPP contributions on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies)222+
Deduction for PPIP premiums on self-employment income (attach Schedule 10)223+
Exploration and development expenses (attach Form T1229)224+
Other employment expenses229+
Clergy residence deduction231+
Other deductionsSpecify: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-
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
Canadian Forces personnel and police deduction (box 43 of all T4 slips)244
Employee home relocation loan deduction (box 37 of all T4 slips)248+
Security options deductions249+
Other payments deduction (if you reported income on line 147, see line 250 in the guide)250+
Limited partnership losses of other years251+
Non-capital losses of other years252+
Net capital losses of other years253+
Capital gains deduction254+
Northern residents deductions (attach Form T2222)255+
Additional deductionsSpecify:256+
Add lines 244 to 256.257=-
Line 236 minus line 257 (if negative, enter "0")This is your taxable income260=
Use your taxable income to calculate your federal tax on Schedule 1 and your provincial or territorial tax on Form 428.
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)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=
Total income tax deducted437
Tax transfer for residents of Quebec438-
Line 437 minus line 438=439
Refundable Quebec abatement (16.5% of the amount on line 56 of Schedule 1)440+
Employment insurance overpayment (enter your excess contributions)450+•A
Amount on line 376 of Schedule 1-B
Net employment insurance overpayment. Line A minus line B (if negative, enter "0")=451+
Refundable medical expense supplement (use the federal worksheet)452+
Working income tax benefit (WITB) (attach Schedule 6)453+
Refund of investment tax credit (attach Form T2038(IND))454+
Part XII.2 trust tax credit (box 38 of all T3 slips)456+
Employee and partner GST/HST rebate (attach Form GST370)457+
Children's fitness tax creditEligible Fees458x 15% =459+
Tax paid by instalments476+
Add lines 439, 440, and 451 to 476.These are your total credits482=-
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.