A “tax return” is a form published by Revenu Quebec for reporting of income, credits and deductions. The Québec income tax applies to the following entities:
Québec TP1 V vs Federal T1 return
| Description |
Federal Personal Tax Return (T1) |
Québec Personal Tax Return (TP1) |
| Form and Authority |
T1 General — Income Tax and Benefit Return (Canada Revenue Agency) |
TP-1 — Income Tax Return (Revenu Québec) |
| Who Must File |
All individuals who earned income in Canada or have tax payable to the federal government |
All individuals who are residents of Québec on December 31 or earned income from Québec sources |
| Where to File |
Canada Revenue Agency (CRA) |
Revenu Québec |
| Filing Deadline |
April 30 of the following year (June 15 for self-employed, but payment due April 30) |
April 30 of the following year (June 15 for self-employed, but payment due April 30) |
| Language of Return |
English or French |
Primarily French |
| Tax Rates |
Progressive rates (approx. 14.5% to 33%) |
Progressive rates (approx. 14% to 25.75%) |
| Filing Method |
Online through NETFILE, paper filing, or tax software |
Online through NetFile Québec, paper filing, or certified software |
| Deductions and Credits |
Federal credits such as Canada Workers Benefit, tuition, disability, and charitable donations |
Québec credits such as Solidarity Tax Credit, QST credit, and various provincial refundable credits |
| Health Contribution / Premiums |
None federally |
May include Québec Prescription Drug Insurance Premium or other provincial levies |
| Child and Family Benefits |
Canada Child Benefit (CCB), GST/HST credit |
Québec Family Allowance, Solidarity Tax Credit |
Québec CO-17-V vs Federal T2 return
| Description |
Federal Corporate Return (T2) |
Québec Corporate Return (CO-17) |
| Form and Authority |
T2 — Corporation Income Tax Return (CRA) |
CO-17 — Corporation Income Tax Return (Revenu Québec) |
| Who Must File |
All corporations resident in Canada (including inactive ones), except registered charities |
All corporations that have a permanent establishment in Québec or carry on business in Québec |
| Filing Deadline |
Within 6 months after the end of the corporation’s fiscal year |
Same as federal — within 6 months after the end of the fiscal year |
| Payment Due Date |
Generally, 2 or 3 months after the fiscal year-end (depending on type of corporation) |
Same as federal — 2 or 3 months after the fiscal year-end |
| Where to File |
Canada Revenue Agency (CRA) |
Revenu Québec |
| Electronic Filing |
Mandatory for most corporations with gross revenue over $1 million |
Mandatory for most corporations; can be filed through Revenu Québec’s online services |
| Language of Return |
English or French |
French (mainly) |
| Main Schedules / Attachments |
Financial statements, Schedule 1 (Net Income for Tax Purposes), Schedule 50 (Shareholder Info), etc. |
Financial statements, Schedule 1.A (Québec Adjustments), Schedule 31 (Tax Credits), etc. |
| Tax Rates |
General rate approx. 15% (after federal small business deduction: 9% for eligible CCPCs) |
General rate approx. 11.5% (after small business deduction: 3.2% for eligible CCPCs) |
Québec TP-985.22-vs Federal T3010
| Description |
Federal T3010 |
Québec TP-985.22-V |
| Form and Authority |
Registered Charity Information Return (CRA) |
Information Return for Registered Charities and Other Donees (Revenu Québec) |
| Who Must File |
All registered charities in Canada, regardless of location |
Registered charities that operate in Québec |
| Filing Deadline |
Within six months of the charity's fiscal year-end |
Within six months of the charity's fiscal year-end |
| Filing Method |
Can be filed online via CRA's My Business Account |
Revenu Québec does not automatically send the form; the charity must obtain and file it |
| Filing Requirements |
Reports detailed information about the charity's activities and finances |
Similar to the federal return; a copy of the federal T3010 can be included |
