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TP1 Return (Rama please add French for entire page)

This is the main Provincial Tax Return for individuals in Quebec, which is broken down into several sections outlined below. Click on the appropriate line/box to get additional information regarding that field.

Note: Most of the information will be forwarded from the information already recorded in the Federal Return.

To view the TP1 Return, double-click on the form named "Quebec Return" in the Form Manager, or go to the View menu and select Provincial Return.

Identification

Most of the information here is forwarded from the Federal return, however some information is reported separately. These items are reported via the Quebec Identification form.

To open the Quebec Identification form, search for "TP1_D", then double-click on the form named "Quebec Identification" in the Form Manager.  

• Line 3 - Whether this is First Quebec Return

  If this is your first Quebec tax return, check the box provided.

• Line 18 - If resident of Canada for only part of the year enter date of arrival/date of departure

  If you were not a resident of Canada throughout the year, Check the appropriate box regarding the reason for your arrival/departure. Refer to Revenue Quebec for more information.

• Line 19 - If any date is entered in Line 18, then enter the income you earned during the time you were not a resident of Canada

  If you recorded information on line 18, enter the amount of income earned while outside Canada during 2016 in the field provided. Refer to Revenue Quebec for more information.

• Line 22 - Whether you are a beneficiary of a designated trust

  If you are the beneficiary of a designated trust, check the box provided. Refer to Revenue Quebec for more information.

Information About Your Spouse on December 31, 2016

These appear on page 1 of TP1 Return.

• Line 37 - If spouse died in 2016 enter the date of death

  This item is reported via the Identification form.

  To open the Identification form, search for "T1_D", then double-click on the form named "Identification" in the Form Manager.  

  If the spouse died in 2016, enter the date of death in the field provided under the section labeled "Change in Marital Status" on page 2.

  Note: if the returns are linked, this information will be automatically forwarded from the spouse's return.

   

• Line 50 - If spouse earned self-employment income

  This item is reported via the Identification form.

  To open the Identification form, search for "T1_D", then double-click on the form named "Identification" in the Form Manager.  

  If the spouse was self-employed in 2016, check the box provided under the section labeled "Special Note" on page 2.

  Note: if the returns are linked, this information will be automatically forwarded from the spouse's return.

• Line 51 - Net Income of spouse

  This item is reported via the Quebec Identification form.

  To open the Quebec Identification form, search for "TP1_D", then double-click on the form named "Quebec Identification" in the Form Manager.  

  Enter the spouse's net income from line 275 of the TP1 Return in the field provided.

  Note: if the returns are linked, this information will be automatically forwarded from the spouse's return.

  Note: If the amount is nil, check the box provided. Revenue Quebec guidelines require positive confirmation of nil income.

• Line 52 - If as on December 31,2016 spouse is not a resident of Quebec then enter province, territory or country

  This item is reported via the Quebec Identification form.

  To open the Quebec Identification form, search for "TP1_D", then double-click on the form named "Quebec Identification" in the Form Manager.  

  If the spouse was not resident in Quebec on December 31, 2016, select what province/territory or country in which they resided using the drop-down field provided.

Total Income

These appear on page 2 of TP1 Return.

• Line 94 - Foreign Employment Income

  This amount is forwarded from the federal Income Worksheet. If amounts appear under Foreign Employment Income this box will be automatically checked.

• Line 95 - Canadian Non-Quebec Employment Income

  This item is reported via the Quebec Identification form.

  To open the Quebec Identification form, search for "TP1_D", then double-click on the form named "Quebec Identification" in the Form Manager.  

  If you were employed in Canada but outside Quebec, check the box provided.

• Line 96 - CPP contribution

  On line 96, enter the total of the CPP contributions that are shown

   • in box B-1 of your RL-1 slips;

   • on your T4 slips, if you did not receive any corresponding RL-1 slips.

• Line 96.1 - CPP Pensionable earnings

  Enter the total of the following amounts -

  • the amounts in box G-2 of your RL-1 slips;

  • the amounts in box 26 of your T4 slips, if you did not receive any corresponding RL-1 slips.

• Line 97 - Quebec Parental Insurance Plan (QPIP) Premium

  This amount can come from several sources:

  • Box H from a Releve 1-T4

    Open the form named "Releve 1-T4" to the return and enter an amount in box H.

  • Box H from a Releve 1 T4A

    Open the form named "RL 1-T4A" to the return and enter an amount in box H.

  • Box H from a Releve 1 T4A(RCA)

    Open the form named "RL 1-T4A(RCA)" to the return and enter an amount in box H.

  • Box 55 from a T4

    Open the form named "T4" to the return and enter an amount in box 55.

• Line 98 - Quebec Pension Plan (QPP) contribution

  This amount can come from two sources:

  • Box B from a Releve 1-T4

    Open the form named "Releve 1-T4" to the return and enter an amount in box B.

  • Box 16 from a T4

    Open the form named "T4" to the return and enter an amount in box 16.

• Line 98.1 - Pensionable salary and wages (QPP)

  , Enter the amount shown in box G of your RL-1 slip

• Line 100 - Commissions Received

  This amount can come from several sources:

  • Box M from a Releve 1-T4

    Open the form named "Releve 1-T4" to the return and enter an amount in box M.

  • Box M from a Releve 1 T4A

    Open the form named "RL 1-T4A" to the return and enter an amount in box M.

  • Box M from a Releve 1 T4A(RCA)

    Open the form named "RL 1-T4A(RCA)" to the return and enter an amount in box M.

• Line 101 - Employment Income

  Add the following amounts and enter the total on line 101:

  • the amount shown in box A of your RL-1 slip;

  • the amount shown in box R-1 of your RL-1 slip; and

  • the amount shown in box D-1 of your RL-25 slip

• Line 102 - Taxable benefit on which no QPP contribution was withheld

  Include, on line 102, the amount shown in box G-1 of your RL-1 slip. If you are claiming the tax credit for volunteer firefighters and search and rescue volunteers (line 390), also include on line 102 the amount shown in box L-2 of your RL-1 slip.

• Line 105 - Correction of employment income, if you received an RL-22 slip

  If you received an RL-22 slip for 2016, you must correct the amount of your employment income (line 101) in order to take into account the benefit you received under certain insurance plans. To calculate the amount of the correction, complete Work chart 105.

• Line 106 -  Source of other employment income if there is income in Line 107
• Line 107 - Other employment income

  On line 107, enter the amount of your other employment income and, in box  106, enter the number from the list below that corresponds to the source of that income. If your other employment income is from more than one source, enter the total amount received on line 107 and the number “09” in box 106.

  01 Tips not included on the RL-1 slip

  02 Wage loss replacement benefits (box O of the RL-1 slip)

  03 Amounts allocated or paid under a profit-sharing plan

  04 GST and QST rebates

  05 Other employment income

• Line 110 - Parental insurance benefits

  If you received benefits under the Quebec parental insurance plan (QPIP) enter the amount shown in Box A of your RL-6 slip

• Line 111 - Employment Insurance benefits

  Enter the amount shown in that respect on your T4E slip

• Line 114 - Old Age Security Pension

  If you received the Old Age Security pension, enter the amount shown in that respect on your T4A(OAS) slip.

  Do not enter the amount of the net federal supplements that you received (shown on your T4A(OAS) slip) on line 114; enter it on line 148.

• Line 119 - QPP or CPP benefits

  Enter on line 119 the amount shown in this respect in box C of your RL-2 slip (or on your T4A(P) slip, if you did not receive an RL-2 slip

• Line 122 - Payment from a pension plan, an RRSP, RRIF, a DPSP or a PRPP/VRSP, or annuities

  On line 122, enter the total of the following:

  • payments you received from a pension plan, an RRSP, a RRIF (including a life income fund (LIF)), a DPSP or a PRPP/VRSP

  • annuities you received

• Line 123 - Retirement income transferred by your spouse

  If your spouse on December 31, 2016 , was 65 or older at the end of the year (or on the day he or she ceased to be resident in Canada in 2016) and received eligible retirement income during the year, you and your spouse can jointly decide to include up to 50% of your spouse’s eligible retirement income in the calculation of your income. You must include the transferred amount on line 123 of your return, and your spouse can deduct the amount on line 245 of his or her return. To make the transfer, your spouse must complete Schedule Q and enclose it with his or her return. If you agree to such a transfer, your spouse must also transfer to you the corresponding Québec income tax (including the health contribution) withheld from that income

• Line 128 - Taxable amount of dividends from taxable Canadian corporations  

  The taxable amount of dividends from taxable Canadian corporations is the total of the following amounts:

  • the amount from box B of your RL-3 slip; • the amount from box I of your RL-16 slip;

  • the amount from box F of your RL-25 slip; and

  • the amounts from boxes 6a-1 to 6a-3 and 6b-1 to 6b-3 of your RL-15 slip.

• Line 130 - Interest and other investment income

  The amounts of interest you must report are shown on your RL-3, RL-13, RL-15 and RL-16 slips or, if you did not receive those RL slips, on your T3, T5 and T5013 slips.

• Line 136 - Net Rental income

  The rental income you must report on line 136 is income you derived from the rental of property. Your net income is your gross rental income, minus the expenses you incurred during the year to earn this income, minus capital cost allowance (where applicable).

  Do not use line 136 to report income from the rental of property if the income constitutes business income. Report such amounts on line 22 of Schedule L.

• Line 139 - Taxable Capital gains

  If you disposed of capital property (for example, if you sold or transferred shares, bonds, debts, land or buildings), you may have to include a portion of the gain realized in your income. If your gains are greater than your losses, 50% of the excess amount must be entered on line 139 as a taxable capital gain

• Line 142 - Taxable Support payments received

  Complete Work chart 142

• Line 147 - Social assistance payment and other similar financial assistance from RL-5 slip
• Line 148 & 149 - Income replacement indemnities and net federal supplements

  On line 148, enter the amount of income replacement indemnities or net federal supplements that you received and, in box 149, enter the number from the list below that corresponds to the source of the income. If you are reporting income replacement indemnities and net federal supplements from more than one source, enter the total amount received on line 148 and the number “19” in box 149.

  01 Workers’ compensation received from the Commission de la santé et de la sécurité du travail (CSST)

  02 Indemnities received further to a precautionary cessation of work

  03 Indemnities received from the Société de l’assurance automobile du Québec (SAAQ) further to a traffic accident

  04 Financial assistance received further to a means test

  05 Other indemnities

  06 Income replacement indemnities or compensation for the loss of financial support received under a law of Canada or a province other than Québec

  07 Net federal supplements

• Line 153 - Select the number corresponding to the type of other income reported in Line 154
• Line 154 - Other income

  This will include

  • scholarships and bursaries,
  • income supplement received under a government work-incentive project,
  • refund of unused RRSP or PRPP/VRSP contributions, recovery of deductions for contribution to a spousal RRSP,
  • Other income from box O of RL-1 slip and Box C, D,E,G,H and K of RL-2 slip and Box B & G of the RL-16 slip,
  • withdrawal from an RRSP under HBP or LLP,
  • amount not repaid under a HBP or LLP, recovery of resource deductions,
  • WEPP payment,
  • recovery of deduction for the purchase tools,
  • recovery of deduction for a Stock Savings Plan II,
  • other taxable income not reported elsewhere in the return
• Line 164 - Net business income
• Line 199 - Total income

Deductions

These appear on page 2 of TP1 Return

• Line 201 - Deduction for workers

  For more information please refer to page 33 of the guide.

  Type your drop-down text here.

• Line 205 - Registered Pension Plan (RPP) deduction

  For more information please refer to page 33 of the guide.

   

  Type your drop-down text here.

• Line 207 - Employment expenses and deductions

  If the employment you held in 2016 entitles you to a deduction for certain expenses or an employment-related deduction, enter on line 207 the amount to be deducted and, in box 206, enter the number from the list below that corresponds to your expenses or deduction. If you are claiming more than one type of expense or deduction, enter the total amount to be deducted on line 207 and the number “22” in box 206.

  For more information please refer to  the guide.

• Line 214 - Registered Retirement Savings Plan (RRSP) or Pooled Registered Pension Plan (PRPP) including a Voluntary Registered Savings Plan (VRSP) deduction

  The amount you can deduct for contributions that you made to your registered retirement savings plan (RRSP), to a spousal RRSP or to a pooled registered pension plan (PRPP), including a voluntary retirement savings plan (VRSP), corresponds to the RRSP or PRPP deduction entered on line 208 of your federal income tax return for 2016.

• Line 225 - Deductible support payments made

  Under certain conditions, you can deduct the support payments you made in 2016 as an allowance payable periodically further to a written agreement or a judgment, where you made the payments to your spouse or former spouse, the mother or father of your child, or a third party, for the benefit of the child and/or for the benefit of your spouse or former spouse or the mother or father of the child

• Line 228 - Moving expenses
• Line 231 - Carrying charges and interest expenses

  If  you are deducting carrying charges and interest expenses incurred to earn investment income, you may be required to adjust your investment expenses and complete Schedule N.  

• Line 234 - Business Investment Loss

  You can deduct a business investment loss on line 234 if you sustained losses in 2016 on investments (shares or debt securities) in a Canadian-controlled private corporation (that is, a corporation whose shares are not listed on a stock exchange)

• Line 236 - Deduction for residents of designated remote areas

  Calculation of the Deduction for Residents of Designated Remote Areas is done in form TP-350.1-V

• Line 241 - Exploration and development expenses

  You can deduct Canadian or foreign exploration or development expenses and Canadian oil and gas property expenses. Do not include the following amounts on line 241:

  • the deduction for Québec exploration expenses that give entitlement to an additional deduction (this amount is to be entered on line 250);

  • the additional deduction for Québec resources (this amount is to be entered on line 287);

  • the deduction for share and security issue expenses related to Québec resources (this amount is to be entered on line 297).

  If you are claiming a deduction for exploration or development expenses, complete Schedule N.

• Line 245 - Retirement income transferred to your spouse on December 31,2016
• Line 246 - Repayment of amount overpaid to you

  You can deduct the amounts you were required to repay in 2016 because you received an overpayment, provided they were included in your income for 2016 or a previous year

• Line 248 - Amount contributed to QPP and QPIP on income from self employment
• Line 250 - Other deduction amount to be entered here and the type of deduction is to be selected in line 249

  For more information on the deductions available refer point 250 in the TP1 return guide

• Line 252 - Carry-over of the adjustment of investment expenses

  If net investment income is positive, the net investment income can be reduced by carrying the unused portion of adjustment of investment expenses to Line 252. The amount in Line 252 cannot exceed net investment income

• Line 260 - Adjustment of investment expenses
• Line 275 - Net Income

Non Refundable Tax Credits

These appear on page 3 of TP1 Return.

• Line 350 - Basic Personal Amount

  The basic personal amount is $ 11,550

• Line 358 - Adjustment for income replacement indemnities

  Enter the amount from box M of your RL-5 slip

• Line 361 - Age amount, amount for a person living alone and also amount for retirement income

  Complete parts A and B of Schedule B

• Line 367 - Amount for dependents and amount transferred by a child 18 or over enrolled in post-secondary studies

  • For a child under 18 enrolled in post-secondary studies whose tuition amount you want to claim, fill Part A of Schedule A
  • For amount transferred by a child 18 or over enrolled in post-secondary studies  you need to fill Part B of Schedule A
  • If a child born before January 1, 1998, was your dependant in 2016 but was not a full-time student pursuing vocational training at the secondary level or post-secondary studies, you may be able to claim an amount for other dependants in Part C of Schedule A  
• Line 376 - Amount for a severe and prolonged impairment in mental and physical conditions

  Enter $2,595 if you had a severe and prolonged impairment in mental or physical functions in 2016. The impairment must be certified by a physician, optometrist, audiologist, speech therapist (speech-language pathologist), occupational therapist, psychologist or physiotherapist, as applicable. As a general rule, you must enclose form TP-752.0.14-V, Certificate Respecting an Impairment, if you are claiming this amount for the first time. However, you can enclose a copy of the Canada Revenue Agency form T2201, Disability Tax Credit Certificate, instead, provided you are not required to provide certification that your impairment is considered severe and prolonged due to the fact that you must undergo, at least twice a week for a total of at least 14 hours per week, therapy essential to the maintenance of one of your vital functions.

• Line 378 - Expenses for medical services not available in your area

  You can claim an amount for the expenses you paid to obtain medical services that were not available in your area. The following expenses entitle you to a tax credit:

  • travel and lodging expenses paid in 2016 to obtain, in Québec, medical services that were not available within 250 kilometres of your home;

  • moving expenses paid in 2016 to move to within 80 kilometres of a health establishment in Québec, where the health establishment is 250 kilometres or more from your former home.

• Line 381 - Medical expenses

  On line 381,you can enter the portion of medical expenses that is more than 3% of your income (line 275). If you had a spouse on December 31, 2016 , add to your income the amount on line 275 of your spouse’s return. You or your spouse must have paid the expenses

  • for yourself,your spouse or any person who was your dependant during the year for which the expenses were incurred;

   • during a period of 12 consecutive months ending in 2016.

• Line 385 - Interest paid on student loan                                                                                                                                                                                                                      

  Complete Schedule M to claim interest paid on student loan

• Line 390 - Credit for volunteer firefighters and search and rescue volunteers

  You can claim a tax credit of $480 (16% of $3,000) if you meet the following requirements: • You were a volunteer firefighter or a volunteer participating in search and rescue operations in 2016.

  • In 2016, you performed at least 200 hours of eligible services.

   • If you received tax-exempt remuneration for volunteer search and rescue services (which is shown in box L-2 of your RL-1 slip and can be up to $1,120), you have included that amount in your income (see “Emergency services volunteers” in the instructions for line 101).

• Line 391 - Credit for workers aged 65 or older

  Fill the required information in Quebec Workchart

• Line 392 - Credit for recent graduates working in remote resource regions

  You need to fill the form for Tax Credit for Recent Graduates Working in Remote Resource Regions (TP-776.1.ND-V)

• Line 395 - Credit for donations and gifts

  To calculate the amount that you can claim on line 395, you must complete either Work chart 395 or Schedule V

• Line 397 - Credit for union, professional or other dues

  You can claim a tax credit equal to 10% of the amount of union, professional or other dues you paid in 2016. Enter the amount of your dues on line 397.1.

• Line 398 - Credit for tuition and examination fees

  To claim or transfer a tax credit for tuition or examination fees, complete Schedule T and enclose it with your return.

• Line 398.1 - Credit for tuition or examination fees transferred by a child

  The student must complete Schedule T to calculate the amount that can be transferred to you and to designate you as the person who can claim the amount. The student must enclose Schedule T with his or her return.

  You must complete Part D of Schedule A and enter on line 65 of that schedule the amount transferred to you.

Income Tax and Contributions

These appear on page 3 and 4 of TP1 Return.

• Line 401 - Income tax on taxable income
• Line 406 - Non-refundable tax credits

  This comes from Line 399

• Line 414 - Tax credit for contribution to authorised Quebec political parties

  To calculate the amount of your credit, complete Work chart 414.  The maximum credit is $465.

• Line 415 - Dividend tax credit

  To claim a tax credit for dividends from taxable Canadian corporations, add the amounts from box C of all your RL-3 slips, box 44 of all your RL-15 slips, box J of all your RL-16 slips and box G of all your RL-25 slips, and enter the total on line 415.

• Line 422 - Tax credit for acquisition of Capital shares

  Enter the amount in RL-26 Box B

• Line 424 - Tax credit for a labour sponsored fund

  For this you need to fill Releve 10

• Line 431 - Credit transferred from one spouse to the other

  If the amount on line 430 is negative, you can transfer it to your spouse on December 31, 2016 (see the definition at line 12), to reduce his or her income tax. To do so, carry the amount from line 430 to line 431 and enter “0” on line 432. Your spouse must enter the transferred amount on line 431 of his or her return. You must file a return in order for the amount to be transferred to your spouse.

  If you are claiming amounts on lines 381, 385, 395, 398, 409 and 424, you can reduce them in order to reduce your income tax for future years instead of transferring the unused portion of the credits to your spouse.

• Line 434 - Additional contribution for subsidized educational childcare

  Complete Schedule I

• Line 438 - Annual registration fee for the enterprise register

  Complete Line 438 related information in Quebec Identification page

• Line 439 - QPIP premium on income from self employment or employment outside Quebec

  You need to complete Schedule R for this

• Line 441 - Advance payment of tax credits

  This amount comes from Box A, B,C, D or G of RL-19 slip

• Line 443 - Special taxes

  In Quebec Identification Line 443 fill special tax information pertaining to:

  • Quebec education savings incentive (QESI),

  • RESP, redemption of shares in a labour - sponsored fund,

  • income from income splitting,

  • amount from an income-averaging annuity for artists;

  • other special taxes as specified

• Line 445 - QPP contribution on income from self employment

  You need to complete Workchart 445 for this

• Line 446 - Contribution to the health services fund

   The purpose of this contribution is to ensure that everyone contributes to the financing of Québec’s health services. Consequently, you may have to pay a contribution to the health services fund if you were resident in Québec on December 31, 2016 (or on the date you ceased to be resident in Canada in 2016), and your total income (line 199), minus the total of the amounts on lines 101 and 105, is over $14,285. To find out if you are required to pay a contribution and to calculate the amount thereof, complete Schedule F.

• Line 447 - Premium payable under Quebec prescription drug insurance plan

  The maximum premium for 2016 is $650 (per spouse, in the case of a couple). To calculate your premium, complete Schedule K.

• Line 448 - Health contribution

  Complete Work chart 448 to calculate the amount you are required to pay. Note that you are not required to complete Work chart 448 or pay the health contribution if any of the situations specified in box 448.2 applies to you, in which case you must enter the number corresponding to your situation in box 448.2 of your income tax return.

Refund or Balance Due

These appear on page 4 of TP1 Return.

• Line 451 - Quebec income tax withheld at source

  Enter the amount of Québec income tax (including the health contribution) withheld at source and shown in box E of your RL-1 slip, box J of your RL-2 slip, box G of your RL-6 slip, box 16 of your RL-15 slip or box I of your RL-25 slip. The income tax withheld from Employment Insurance benefits is shown on the T4E slip, and the income tax withheld from the Old Age Security pension is shown on the T4A(OAS) slip.

• Line 451.3 - Quebec income tax withholding transferred by your spouse

  If, by mutual agreement between you and your spouse, your spouse is transferring to you a portion of his or her retirement income, your spouse is required to transfer to you the corresponding Québec income tax (including the health contribution) withheld from that income. Enter the amount from line 58 of your spouse’s Schedule Q on line 451.3 of your return.

• Line 452 - QPP or CPP overpayment

  If there is overpayment of QPP or CPP in your T4 or Releve 1 slip, then that amount will flow automatically to Line 452 of TP1 return. If you completed QPP Contribution on Income from Self Employment (form LE-35-V), in order to calculate the amount of the QPP contribution you are required to make on income from self-employment (line 445), enter on line 452 the amount from line 41 of form LE-35-V

• Line 453 - Income tax paid in installments

  Enter the total amount of the installments you paid for 2016, which may be shown on the copy of form TPZ-1026.A-V, Installment Payments Made by an Individual, that you received for the purposes of your March 2017 payment.

• Line 454 - Transferable portion of income tax withheld for another province

  If you were resident in Québec on December 31, 2016, and your employer (or a payer) withheld income tax at source for a province or territory other than Québec, you can obtain a credit for a portion of the total income tax withheld. The credit represents the amount transferred to Québec by the Government of Canada under a federal-provincial agreement. To be entitled to this credit, you must have requested a tax transfer on line 438 of your federal income tax return. Enter the amount of that transfer

• Line 455 - Tax credit for childcare expenses

  You need to complete Schedule C to claim childcare expenses incurred during the year

• Line 456 - Tax credit respecting the work premium

  Complete Schedule P for this

• Line 457 - Quebec Parental Insurance Plan (QPIP) overpayment

  For this you need to enter on line 97 of your  return, the total amount of QPIP premiums shown in box H of your RL-1 slip(s)

• Line 458 - Tax credit for home support services for seniors

  You may be entitled to a refundable tax credit for expenses related to home-support services if you meet both of the following conditions:

  • You were resident in Québec on December 31, 2016.

  • You were at least 70 years of age on December 31, 2016.

  If you turned 70 in 2016, you can claim the tax credit only for the expenses incurred from the time you turned 70.

• Line 459 - QST rebate for employees and partners

  This is for employees and partners of a partnership in 2016 who has under certain conditions received QST rebate. You need to fill the QST Rebate sheet

• Line 460 - Tax shield

  This is for employees and partners of a partnership in 2016 who has under certain conditions received QST rebate and filled the QST Rebate sheet

• Line 466 - Financial compensation for home support services

  This will come If there is amount shown in box E of RL-19 and Schedule J is complete