Revenu Québec Infos

The federal government has announced a measure to zero-rate specific items under the GST/HST system from December 14, 2024, to February 15, 2025. During this period, retailers registered for the GST/HST will not be required to collect the GST/HST on qualifying items.

Qualifying items include:

• children's clothing, footwear, diapers and certain toys
• printed newspapers and physical books
• many foods and drinks

For a full list of qualifying items, see the GST/HST break page on the Canada.ca website.

Note that the Québec government will not be applying the same temporary measure to the QST.

Any taxpayer who carries out a specified transaction (or who is a member of a partnership that carries out a specified transaction) whose form and substance of the facts specific to the taxpayer or partnership are significantly similar to the form and substance of the facts of a transaction determined by the Minister and published in the Gazette officielle du Québec must disclose the transaction. The disclosure is made using form TP-1079.OD-V, Mandatory Disclosure of a Specified Transaction or Preventive Disclosure.

An adviser or promoter who commercializes or promotes a determined transaction must also disclose the transaction. The disclosure is made using form TP-1079.CP-V, Mandatory Disclosure of Tax Planning by an Adviser or Promoter.

However, taxpayers, advisers and promoters are not required to file a disclosure form for any transaction that Revenu Québec has identified as an excluded transaction.

On November 18, 2024, a new excluded transaction under determined transaction 1, “Avoidance of Deemed Disposal of Trust Property,” was identified and published on our website. The transaction is as follows:

The distribution of a given property if, within 60 days after the time referred to in subparagraph (f) of the first paragraph of the description of the determined transaction above, the trust referred to in subparagraph (f) (the transferee trust) distributes the given property to one of its beneficiaries who is a natural person.

For a list of determined transactions, the deadline for making a mandatory disclosure or more information, see Determined Transactions.

Effective June 20, 2024, psychotherapy and counselling therapy services are exempt from GST/HST and QST if they are rendered to an individual by a practitioner of such services.

Psychotherapy services

The GST/HST and QST exemption applies only to the supply of psychotherapy services rendered to an individual by a practitioner of such services.

To be considered a practitioner of psychotherapy services in Québec, you must: 

• practise the profession of psychotherapy;
• hold a psychotherapist's permit issued by the Ordre des psychologues du Québec.

Refer to the Québec legislation applicable to the practice of psychotherapy to determine whether your services are considered psychotherapy services.

Counselling therapy services

The GST/HST and QST exemption applies only to the supply of counselling therapy services rendered to an individual by a practitioner of such services.

In Québec, a practitioner who provides counselling therapy services is someone who practises the profession of guidance counsellor, psychoeducator, sexologist, criminologist or marriage and family therapist. 

Refer to the Québec legislation applicable to these professions to determine whether your services are considered counselling therapy services.

Qualifying health care supply

To be exempt, the supply of psychotherapy or counselling therapy services must be a qualifying health care supply.

A qualifying health care supply is a supply made to:

• maintain health;
• prevent disease;
• treat, relieve or remediate an injury, illness, disorder or disability;
• assist (other than financially) an individual in coping with an injury, illness, disorder or disability; or
• provide palliative health care.

The following are not considered qualifying health care supplies: 

• evaluations and reports supplied solely for the purpose of assisting an insurer in determining if an individual is entitled to receive benefits;
• services supplied for financial purposes, such as a medical evaluation or assessment performed to determine the value of injuries for a settlement of a claim for damages.

For more information, including the scope of the term "qualifying health care supply,” see the Canada Revenue Agency's GST/HST Policy Statement P-256, Qualifying Health Care Supplies and the Application of the GST/HST to Supplies of Medical Examinations, Assessments, Reports and Certificates.

Cosmetic services

Psychotherapy and counselling therapy services provided for cosmetic purposes (and not for medical or reconstructive purposes) are taxable.

Services paid or payable under a health care plan

Psychotherapy and counselling therapy services that are payable or reimbursed by a provincial government under a provincially legislated health care plan (other than zero-rated services) are exempt even if the services were provided for cosmetic purposes or they do not constitute a qualifying health care supply.

GST/HST and QST registration

If you are registered for the GST/HST and QST, you must stop collecting GST/HST and QST on exempt psychotherapy and counselling therapy services starting June 20, 2024.  

If you only make exempt supplies, you must request the cancellation of your GST/HST and QST registration by filing form LM-1.A-V, Request for Cancellation or Variation of Registration. 

If you make both taxable and exempt supplies, you may want to review your GST/HST and QST registration obligations.

Note that if you cancel your GST/HST and QST registration, you will have a last reporting period that ends on the day before the day the cancellation is effective. A return for the last reporting period must be filed no later than one month after the end of that period. At the time of cancellation, all property intended for consumption, use or sale in the course of your commercial activities will be considered sold and you will have to remit the GST/HST and QST on the deemed sales. Different rules apply to capital property, non-capital property, services and rental property.

For more information about the consequences of cancelling your GST/HST and QST registration, see guide IN-203-V, General Information Concerning the QST and GST/HST.

For more information about the exemption for psychotherapy and counselling therapy services, see the following Canada Revenue Agency publications: 

• GST/HST Notice 334, Proposed Amendment – Exemption for Psychotherapy Services (March 2024) 
• GST/HST Notice 335, Proposed Amendment - Exemption for Counselling Therapy Services (March 2024)
• Clarifying the New GST/HST Exemption for Psychotherapy and Counselling Therapy Services (July 15, 2024)

Any taxpayer (or taxpayer who is a member of a partnership) who carries out a specified transaction whose form and substance of the facts specific to the taxpayer or partnership are significantly similar to the form and substance of the facts of a transaction determined by the Minister and published in the Gazette officielle du Québec must disclose the transaction. The disclosure is made on form TP-1079.OD-V, Mandatory Disclosure of a Specified Transaction or Preventive Disclosure.

An adviser or promoter who commercializes or promotes a transaction determined by the Minister and published in the Gazette officielle du Québec must also disclose the transaction. The disclosure is made on form TP-1079.CP-V, Mandatory Disclosure of Tax Planning by an Adviser or Promoter.

On May 29, 2024, a fifth transaction was determined and added to the transactions already published in the Gazette officielle du Québec:

Avoidance of deemed interest rule under section 462.12 of the Act through a stock dividend

In brief, the new determined transaction targets planning strategies used to get around the deemed interest rule set out in section 462.12 of the Taxation Act by an estate freeze through the payment of a dividend in preferred shares with a high redemption value and a low issued and paid-up capital stock.

For a list of determined transactions and the deadline for making a mandatory disclosure, or for more information, see Determined Transactions.

Currently, when an individual realizes a capital gain (or loss), 50% of the capital gain is taxable, while 50% of the capital loss is deductible.

Beginning June 25, 2024, the inclusion rate will increase from 50% to 66.7% for the portion of capital gains realized by an individual that exceeds $250,000.  As a result, individuals will now have to take into account two inclusion rates if their capital gains exceed the $250,000 threshold.

This $250,000 threshold will apply to capital gains realized in a year by an individual, directly or indirectly, through a partnership or a trust, after deducting, among other things, the individual's capital losses for the year and capital gains for which the lifetime capital gains exemption limit was claimed for the year. The $250,000 annual threshold for individuals will apply for 2024 as a whole—it will not be prorated according to the number of days.

However, net capital losses from previous years will still be deductible from taxable capital gains realized as of June 25, 2024. They will be adjusted to account for the capital gains subject to the new inclusion rate. In other words, a capital loss sustained before the rate increase will completely offset an equivalent capital gain realized after the increase.

The 66.7% inclusion rate will also apply to corporations and trusts, but, generally speaking, the $250,000 threshold will not.

The federal government recently enhanced the GST new residential rental property rebate and eliminated the rebate phase-out thresholds. This increases the rebate rate to 100% of the GST paid or payable on the construction of a qualifying new multiple unit residential complex or the conversion of non-residential property into a qualifying new multiple unit residential complex. The construction or conversion work must have begun after September 13, 2023, but before 2031, and must be substantially completed by 2036.  

To qualify, a multiple unit residential complex must meet the following conditions: 

• It includes at least four private apartment units with private kitchens, bathrooms and living areas, or at least 10 private rooms or suites. 
• Ninety percent of its residential units are designated for long-term (at least 12 months) rental by individuals.

To be eligible for the rebate, you must be one of the following: 

• a builder who built a qualifying new multiple unit residential complex or converted non-residential property into such a complex; or  
• a person who purchased a qualifying new multiple unit residential complex or a right in such a complex from a builder.  

The rebate is open to individuals, corporations and public services bodies. To claim it, you must file form FP-524-V, New Residential Rental Property GST Rebate Application.

The health context caused by the COVID-19 crisis prompted the federal and provincial governments to make health products more accessible by temporarily zero-rating (taxing at 0%) masks, respirators and certain face shields, effective December 7, 2020.

Given that the COVID-19 situation is improving, the federal government announced in its 2024-2025 budget that masks, respirators and certain face shields supplied on or after May 1, 2024, would no longer be zero-rated under the GST.

Note that the Québec government will make the same changes under the QST.

Currently, when an individual realizes a capital gain (or loss), 50% of the capital gain is taxable, while 50% of the capital loss is deductible.

Beginning June 25, 2024, the inclusion rate will increase from 50% to 66.7% for the portion of capital gains realized by an individual that exceeds $250,000.  As a result, individuals will now have to take into account two inclusion rates if their capital gains exceed the $250,000 threshold.

This $250,000 threshold will apply to capital gains realized in a year by an individual, directly or indirectly, through a partnership or a trust, after deducting, among other things, the individual's capital losses for the year and capital gains for which the lifetime capital gains exemption limit was claimed for the year. The $250,000 annual threshold for individuals will apply for 2024 as a whole—it will not be prorated according to the number of days.

However, net capital losses from previous years will still be deductible from taxable capital gains realized as of June 25, 2024. They will be adjusted to account for the capital gains subject to the new inclusion rate. In other words, a capital loss sustained before the rate increase will completely offset an equivalent capital gain realized after the increase.

The 66.7% inclusion rate will also apply to corporations and trusts, but the $250,000 threshold will not.

As part of the strategy for a tobacco-free Québec 2020-2025, the Ministère des Finances announced two successive $2 increases in the tobacco tax per carton of 200 cigarettes. The increases apply as follows:

• At 12:01 a.m. on March 13, 2024, the tobacco tax on a carton of cigarettes will increase from $37.80 to $39.80.
• At 12:01  a.m. on January 6, 2025, the tobacco tax on a carton of cigarettes will increase from $39.80 to $41.80.

The table below shows the changes to the tobacco tax rates.

Product

Rate in effect from February 9, 2023, through March 12, 2024

Rate in effect from March 13, 2024, through January 5, 2025

Rate in effect starting January 6, 2025

Cigarettes

$0.189 per cigarette

$0.199 per cigarette

$0.209 per cigarette

Loose tobacco

$0.189 per gram

$0.199 per gram

$0.209 per gram

Leaf tobacco

$0.189 per gram

$0.199 per gram

$0.209 per gram

Tobacco sticks, rolls or any other pre-rolled tobacco product designed for smoking

The higher of the following:

• $0.189 per stick, roll or other pre-rolled tobacco product
• $0.2907 per gram

The higher of the following:

• $0.199 per stick, roll or other pre-rolled tobacco product
• $0.3061 per gram

The higher of the following:

• $0.209 per stick, roll or other pre-rolled tobacco product
• $0.3215 per gram

Other tobacco products

$0.2907 per gram

$0.3061 per gram

$0.3215 per gram

The tobacco tax rate applicable to cigars (80% of the taxable price of each cigar) remains unchanged.

We will send retail vendors and collection officers that sell tobacco products a notice informing them of their obligations stemming from each increase, which includes completing form TAZ-7.12-V, Inventory of Tobacco Products in Stock.

For more information, see the 2024-2025 Budget Speech, available on the Ministère des Finances website.

Currently, an individual who acquires, as first purchaser, qualifying class shares in the Fonds de solidarité des travailleurs du Québec (FTQ) or Fondaction can claim the tax credit for a labour-sponsored fund (conditions apply). The non-refundable tax credit is equal to 15% of the amount paid to acquire such shares in the year or in the first 60 days of the following year. The total amount of the shares acquired in a labour-sponsored fund that can be taken into account in calculating the tax credit for a year cannot be more than $5,000, for a maximum tax credit of $750.

In the budget speech of March 21, 2023, the government announced a rule limiting eligibility for the tax credit for a labour-sponsored fund to focus on assisting individuals with the greatest need for savings. As of the 2024 taxation year, an individual who acquires shares after December 31, 2023, would no longer be able to claim this tax credit for a taxation year if their taxable income for the reference year (the second calendar year preceding that taxation year) was subject to the highest tax rate in the personal income tax table.

However, so that labour-sponsored funds can attract more capital to increase their investments, particularly in housing construction, the rule limiting eligibility for the non-refundable tax credit for a labour-sponsored fund will not take effect until January 1, 2027. Thus, the rule will now apply when the tax credit is claimed for a taxation year after the 2026 taxation year in respect of shares acquired after December 31, 2026. Consequently, the taxable income for the 2025 taxation year will be used to determine the income limit for the 2027 taxation year.

For more information, see Information Bulletin 2024-3 (PDF – 219 KB) on the Ministère des Finances website.

The limits and rates used to determine deductible automobile expenses and calculate taxable benefits relating to the use of an automobile for 2024 are as follows:

• The deductible limit for tax-exempt allowances paid by employers to employees is increased to $0.70/km for the first 5,000 kilometres travelled and $0.64/km for additional kilometres. For the Yukon, the Northwest Territories and Nunavut, the deductible limit for tax-exempt allowances paid by employers to employees is increased to $0.74/km for the first 5,000 kilometres travelled and $0.68/km for additional kilometres.
• The prescribed amount used to determine the value of the taxable benefit an employee receives for the personal portion of the operating costs of an automobile provided by his or her employer remains at $0.33/km. For taxpayers whose main occupation is selling or leasing automobiles, the prescribed amount remains at $0.30/km.
• The maximum capital cost of non-zero-emission passenger vehicles for capital cost allowance purposes is increased to $37,000 (before GST and QST) for vehicles purchased after 2023.
• The maximum capital cost of eligible zero-emission passenger vehicles for capital cost allowance purposes remains at $61,000 (before GST and QST) for vehicles purchased after 2023. Eligible zero-emission passenger vehicles include plug-in hybrids with a battery capacity of at least 7 kWh and vehicles that are fully electric or fully powered by hydrogen.
• The deductible limit for interest paid on amounts borrowed to purchase a passenger vehicle is increased to $350/month for loans related to vehicles purchased after 2023.
• The deductible limit for leasing expenses is increased to $1050/month (before GST and QST) for leases entered into after 2023.

The government has extended the period for receiving the refundable cost of living tax credit. The deadline for filing the 2021 income tax return and receiving the credit has been extended from June 30, 2023, to June 30, 2024.

Under the credit, which was first announced on November 9, 2022, eligible individuals could receive up to $600 or $400, depending on their net income. To receive it, eligible individuals had to file their 2021 income tax return by June 30, 2023.

If you already filed your 2021 income tax return by June 30, 2023, this new announcement does not concern you—if you were eligible for the tax credit, you already received it.

However, eligible individuals who filed their 2021 income tax return from July 1, 2023, to January 31, 2024, will receive the credit by February 29, 2024.

Likewise, eligible individuals who file their 2021 income tax return from February 1 to June 30, 2024, will receive the credit by September 30, 2024.

Moreover, eligible individuals who file their 2021 income tax return may also receive the one-time cost of living credit of up to $500 that was announced in the budget speech of March 22, 2022.

For more information, click Refundable Cost of Living Tax Credit or see information bulletin 2024-2 (PDF – 143 KB) on the Ministère des Finances website.

Currently, an individual who acquires, as first purchaser, qualifying class shares in the Fonds de solidarité des travailleurs du Québec (FTQ) or Fondaction can claim the tax credit for a labour-sponsored fund. Conditions apply. The non-refundable tax credit is equal to 15% of the amount paid to acquire such shares in the year or in the first 60 days of the following year. The total amount of the shares acquired in a labour-sponsored fund that can be taken into account in calculating the tax credit for a year cannot be more than $5,000, for a maximum tax credit of $750.

As of the 2024 taxation year, a new rule limiting access to the tax credit for shares acquired after December 31, 2023, is being introduced in order to refocus tax assistance on taxpayers with greater savings needs. More specifically, individuals whose taxable income for the base taxation year (the second calendar year preceding the taxation year for which the individual claims the tax credit) was subject to the highest tax rate of the personal income tax table will no longer be able to claim the tax credit.

Consequently, for the 2024 taxation year, the base year will be the 2022 taxation year. The maximum taxable income that can be taken into account for 2022 is $112,655. Therefore, only individuals whose taxable income for the 2022 taxation year did not exceed the $112,655 threshold will be able to claim the tax credit for a labour-sponsored fund for the 2024 taxation year. The ungranted amount of the tax credit cannot be carried forward.

Maximum income for the base year according to the taxation year for which the tax credit is being claimed

Taxation year

Maximum income for the base year

2024

The taxable income for 2022 cannot exceed $112,655.

2025

The taxable income for 2023 cannot exceed $119,910.

For more information, see Additional Information on the Fiscal Measures, Budget 2023-2024 (PDF – 1,418 Ko), on the Ministère des Finances website.

As of January 1, 2024, individuals, corporations, partnerships and trusts must make payments of more than $10,000 to Revenu Québec electronically (for example, online or through a financial institution), unless electronic payment is impossible due to special circumstances.

This rule applies to payments of income tax, source deductions (including employer contributions) and instalment payments. Failure to comply may result in a penalty.

This new rule also applies to GST/HST and QST registrants. For more information, see the Tax News article entitled New Requirements for Paying Consumption Taxes and Filing Consumption Tax Returns Electronically.

New requirement for payments of more than $10,000

As of January 1, 2024, corporations must make all payments of more than $10,000 electronically (for example, online or through a financial institution), unless electronic payment is impossible due to special circumstances. Failure to do so may result in a penalty.

Mandatory online filing of income tax returns

For taxation years beginning on or after January 1, 2024, corporations must file their income tax returns online, regardless of their gross revenue. For taxation years beginning before January 1, 2024, corporations are required to file their income tax returns online if their gross revenue exceeds $1 million.

Insurance companies, non-resident corporations, corporations that file their income tax returns in a functional currency (meaning not in Canadian dollars), and corporations that are tax-exempt under Title I of Book VIII of Part I of the Taxation Act are not covered by this requirement.

In addition, as of January 1, 2024, tax preparers who have more than five corporation income tax returns to file for the same taxation year must file them with us online.

Penalties may apply to corporations or tax preparers who fail to meet these obligations.

As of January 1, 2024, payments of $10,000 or more must be made to us electronically (previously, the limit was $50,000 or more). An electronic payment is a payment made through the online services of a financial institution or by any electronic means specified by the Minister. Note that we may impose a penalty on anyone who fails to make a payment electronically as required.

In addition, as of January 1, 2024, all GST/HST and QST registrants (except charities) will be required to file their consumption tax returns electronically, through either a financial institution or our website. Note that we may impose a penalty on anyone who fails to file electronically as required.

Effective January 1, 2024, the mandatory online filing threshold for RL slips is lowered from 51 to 6 for most types of RL slips.

Therefore, as of that date, if you file more than 5 RL slips of the same type for a calendar year (except RL-13 and RL-24 slips), you must file them online. You can use any of the following:

• software authorized by us for preparing and filing RL slips, that you purchased;
• software you developed for filing RL slips that meets our requirements;
• the online services in My Account for businesses (for original RL-1 slips);
• the Prepare and View the RL-31 Slip online service (for RL-31 slips).

You may also choose to have a specialized business, such as an accounting firm or a payroll services provider, file your RL slips.

Under the Tax Administration Act, you are liable to penalties if you fail to use online filing when filing more than 5 RL slips of the same type (except RL-13 and RL-24 slips) after December 31, 2023.

The online filing threshold for RL-24 slips is unchanged at 51 slips.

Registering as a transmitter and getting a transmitter number

You must have a transmitter number (composed of the letters NP and six digits) to send RL-slip XML files online using software. To get a transmitter number, complete and file form ED-430-V, Transmitter Registration Form.

You do not have to get a transmitter number if you use the online services in My Account for businesses or the Prepare and View the RL-31 Slip online service.

An employer must generally make source deductions and pay the employer contributions specified under Québec legislation regarding the salaries or wages it pays an employee if either of the following conditions is met:

• The employee reports for work at an establishment of the employer located in Québec.
• The employee is not required to report for work at an establishment of their employer (in Québec or elsewhere), and their salary or wages are paid from an establishment of the employer located in Québec.

As of January 1, 2024, if an employee does not physically report for work at an establishment of their employer, we consider that they are reporting for work at an establishment of their employer if they are “attached” to the establishment. An employee is attached to an establishment if both of the following conditions are met:

• A temporary or permanent work agreement allows the employee to work full-time remotely from a location that is not an establishment of the employer (the employer and employee must be able to justify that such an agreement was made).
• The employee is reasonably considered to be attached to an establishment of the employer (see indicators below).

This administrative policy applies to source deductions of Québec income tax, employee Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums as well as to employer contributions to the QPP, the QPIP, the health services fund, the Workforce Skills Development and Recognition Fund (WSDRF), and to the contribution related to labour standards.

For the purposes of this policy, “employee” means teleworkers as well as employees who never have to report for work at an establishment of their employer, such as travelling representatives.

This policy does not apply if the employee is not considered to be working full-time remotely or if they are not considered to be attached to an establishment of their employer.

Indicators for determining whether an employee can reasonably be considered to be attached to an establishment of their employer

The following indicators must be used to determine whether an employee can reasonably be considered to be attached to an establishment of their employer.

Primary indicator

If there is no full-time remote work agreement and the employee would have to physically report to work to carry out their employment duties at an establishment of their employer, we consider the employee to be attached to that establishment.

If an employee physically reported to an establishment of the employer immediately before entering a full-time remote work agreement, we consider them to be attached to that establishment, unless the employee's circumstances or the nature of their duties have changed.

Secondary indicators

If the primary indicator is not useful for determining whether an employee is attached to an establishment of their employer, the following indicators must be used to determine whether they can reasonably be considered to be attached to that establishment:

• The employee attends or would attend in-person meetings at the establishment, through any type of communication.
• The employee receives or would receive work-related material or equipment or associated instructions and assistance at the establishment.
• The employee comes or would go in-person to the establishment to receive instructions from their employer regarding their duties, through any type of communication.
• The employee is supervised from the establishment, as indicated in their employment contract.
• The employee would report for work at the establishment based on the nature of their duties.

Generally, all the indicators need to be reviewed together in order to determine whether the employee is reasonably considered to be “attached to an establishment of the employer.” This determination cannot be used to avoid making Québec source deductions and paying Québec employer contributions.

More than one establishment of the employer

If an employee can be reasonably considered attached to more than one establishment of the employer, the same indicators should be used to determine to which establishment of the employer the employee can be reasonably considered as more closely attached to.

Example

An employee works as a systems analyst for an employer. The employer and employee have an agreement authorizing the employee to work from their residence in Ontario 100% of the time. We must determine whether the employee can reasonably be considered to be attached to an establishment of their employer.

Had there been no agreement authorizing full-time remote work, the employee would have to physically report for work at the establishment of their employer located in Québec to carry out their duties. We therefore consider that the employee is attached to that establishment. As a result, we consider that the employee reports for work at their employer's establishment in Québec. The employer must therefore make Québec source deductions and pay Québec employer contributions on the salary or wages paid to the employee.

In the economic and financial update released on November 7, 2023, the Minister of Finance of Québec announced an increase in the family income ceiling for the shelter allowance program. This will allow more low-income individuals who spend too much of their budget on housing to receive up to $170 per month in financial assistance. 

If you have already applied for the shelter allowance, we will review your application in light of the new ceiling. The amounts you are entitled to since October 1, 2023, will be paid to you automatically by the end of March 2024. You do not need to apply again.

If you may be eligible for the shelter allowance under the new criteria but you have not yet applied, keep an eye on our website as we will publish the information you will need to apply. We will also undertake an information campaign aimed at helping individuals get all the information they need to apply for the allowance.

For more information, see the Update on Québec's Economic and Financial Situation – Fall 2023 (PDF – 3,983 KB) on the Ministère des Finances website.

On June 7, 2023, a draft regulation amending the Regulation respecting the municipal tax for 9-1-1 service was published in the Gazette officielle du Québec. In it, the Quebec Minister of Municipal Affairs announced that the municipal tax for 9-1-1 service will increase from $0.46 to $0.52. This increase will apply as of January 1, 2024, and is designed to ensure the long-term funding of Quebec's 9-1-1 emergency centers.

In addition, as of January 1, 2025, the amount of the tax will be indexed each year according to the annual variation in the average consumer price index in Quebec, for the 12-month period ending on June 30 of the year preceding that for which the amount of the tax is to be indexed.

Thus, no later than September 30 of the year preceding the year for which the amount of the tax is to be indexed, the minister will publish the result of the indexation in Part 1 of the Gazette officielle du Québec.