Quebec DEDUCTIONS

DEDUCTIONS

Quebec residents claim deductions on their provincial TP-1 tax return to reduce their taxable income, similar to how they do so on their federal T1 return. While many federal and provincial deductions share similarities, they are calculated and claimed separately on the respective tax forms.

Deduction for Workers

The worker deduction is not permitted on the federal tax return and is only available for Quebec tax purposes. The deduction for workers is equal to 6% of taxpayers' eligible work income. The maximum deduction can be claimed is $1,380. Deduction is completed on Work Chart 201 (Q201). If the taxpayer is an Indian, enter on line 7 of Work Chart 201 the eligible work income for which can claim a deduction on line 293. Eligible work income:

• Following income is not eligible work income:
  • Employment income consisting solely of taxable benefits received from previous employment (this amount is shown in box 211 of RL-1 slip);
  • Employment income received as:
• An elected member of a municipal council;
• A member of the council or executive committee of a metropolitan community, an agglomeration or a regional county municipality.
• A member of a municipal utilities commission or corporation;
• A member of the board of directors of a school service centre or school board;
• A member of the National Assembly, the House of Commons or the Senate of Canada, or the legislative assembly of a province other than Québec.

Example :

Julien’s eligible work income is $20,000. How much deduction can he claim?

Answer: She can claim $1,200 ($20,000*6%)

Example :

Aurélie’s eligible work income is $30,000. How much deduction can she claim?

Answer: She can claim $1,380 which is maximum deduction amount