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Special Taxes and Tax Adjustment

January 20, 2026

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Special Taxes and Tax Adjustment

Residents of Quebec must account for various special taxes and tax adjustments on both their federal and provincial tax returns. These often relate to specific investment activities, tax-advantaged accounts, or special types of income. Some of the most common special taxes and adjustments include Alternative Minimum Tax (AMT), tax on split income, and adjustments related to specific investments and tax plans.

Types of special taxes

  • Québec Education Savings Incentive (QESI) tax: If the educational assistance payments (EAPs) you received include QESI amounts exceeding the $3,600 cumulative limit, you must pay a tax equal to the excess. Enter the excess on line 443. You can claim a deduction on line 250 for this tax.

  • Registered Education Savings Plan (RESP) tax: If you are a subscriber (or the subscriber’s spouse, former spouse, or heir) and received RESP accumulated income payments (code RV on RL-1 slip), you may owe a special tax. Complete form TP-1129.64-V and include it with your return.

  • Labour-sponsored fund replacement shares tax: If you redeemed shares to participate in the Home Buyers’ Plan (HBP) or Lifelong Learning Plan (LLP) but did not purchase replacement shares by the deadline, you must pay a special tax. Enter the total of boxes F, L1, L2, and L3 from your RL-10 slip.

  • Tax on split income: Certain types of income, called split income, may be taxed at 25.75%. Calculate using form TP-766.3.4-V. No tax is payable if the amount on line 432 corresponds to the alternative minimum tax.

  • Special tax on income-averaging annuities for artists: If you include amounts from an income-averaging annuity for artists in your income and tax was deducted at source, you may owe a special tax. Enter the amount from box C-9 of your RL-2 slip. You may be eligible for a tax credit under certain conditions.

Other special taxes you may need to pay include

  • Special tax for an on-the-job training period tax credit
  • Special tax for the tax credit related to reporting tips
  • Special tax on excess amounts from a profit-sharing plan: Calculate using form TP-1129.RI-V
  • Special tax for the tax credit for cultural patronage: Calculate using form TP-1129.69.2-V

These amounts should be included on line 443 of your Quebec tax return, with the appropriate code in box 442.