The 2022 Tax Year in Quebec runs from January 2022 to December 2022 with individual tax returns due no later than the following April 30th 2023. The information deisplayed in the Quebec Tax Brackets for 2022 is used for the 2022 Quebec Tax Calculator
2022 Income Tax in Quebec is calculated separately for Federal tax commitments and Quebec Province Tax commitments depending on where the individual tax return is filed in 2022 (due to work / location). The 2022 Quebec Tax return is completed as seperately for Federal and Quebec tax calculations and 2022 tax returns in Quebec.
The following tax data, rates and thresholds are used in the 2022 Quebec Tax Calculator, if you spot and error or would like additional tax calculations integrated into the 2022 Quebec Tax Calculator then please contact us.
| $ 0.00 - $ 46,295.00 | 15% |
| $ 46,295.00 - $ 92,580.00 | 20% |
| $ 92,580.00 - $ 112,655.00 | 24% |
| $ 112,655.00 and over | 25.75% |
| $ 0.00 - $ 50,197.00 | 15% |
| $ 50,197.00 - $ 100,392.00 | 20.5% |
| $ 100,392.00 - $ 155,625.00 | 26% |
| $ 155,625.00 - $ 221,708.00 | 29% |
| $ 221,708.00 and over | 33% |
| Quebec Basic Personal Amount | $ 16,143.00 |
| Federal Basic Personal Amount | $ 14,398.00 |
| Age Amount Tax Credit (65+ years of age) | $ 7,898.00 |
| Age Amount Tax Credit reduced when income exceeds | $ 39,826.00 |
| Spouse or Common-Law Partner Amount | $ 14,398.00 |
| Spouse or Common-Law Partner Amount reduced when spousal/dependant income exceeds | $ 0.00 |
| Spouse or Common-Law Partner Amount eliminated when spousal/dependant income exceeds | $ 14,398.00 |
| Child amount for dependent children under 18 | $ 0.00 |
| Canada Employment Amount Tax Credit | $ 1,287.00 |
| Infirm Dependant Amount Tax Credit for Age 18 or Older | $ 0.00 |
| Caregiver Amount Tax Credit | $ 7,527.00 |
| Caregiver Amount Tax Credit reduced when dependant income exceeds | $ 0.00 |
| Disability Amount Tax Credit | $ 8,870.00 |
| Disability Amount supplement for taxpayers under 18 years of age | $ 5,174.00 |
| Disability Amount supplement for taxpayers under 18 years of age reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed | $ 3,030.00 |
| MP, DB, RRSP, DPSP, and TFSA limits and the YMPE | |
|---|---|
| RRSP dollar limit | $ 29,210.00 |
| RRSP Excess Rate | 1% |
| Canada Pension Plan (CPP) Deductions | |
| Annual Maximum Pensionable Earnings | $ 64,900.00 |
| Annual Basic Exemption | $ 3,500.00 |
| Annual Maximum CPP Employee Contribution | $ 3,499.80 |
| CPP Contribution Rate | $ 5.70 |
| Employment Insurance (EI) Deductions | |
| Employee Contribution Rate | $ 1.58 |
| Annual Maximum Insurable Earnings | $ 60,300.00 |
| Annual Maximum Employee Contribution | $ 1,013.04 |
The 2022 tax year runs from 1st January 2022 through to the 31st December 2022 in Quebec with tax returns due for specific individuals / groups on the following dates:
The 2023 tax year runs from 1st January 2023 through to the 31st December 2023 in Quebec with tax returns due for specific individuals / groups on the following dates: