Revenu Québec Infos

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

The RL-2 and RL-25 summaries have been eliminated. Therefore, you must no longer file the RL-2 summary (form RL-2.S) when filing RL-2 slips, or the RL-25 summary (form RL-25.S) when filing RL-25 slips.

This also applies to RL-2 and RL-25 summaries related to a previous year.

Note

Because the RL-25 summary has been eliminated, we have created a Guide to Filing the RL-25 Slip (document RL-25.G-V). The guide contains all the instructions and information that were in the RL-25 summary.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

When an employer makes an automobile available to an employee, the employee must keep a logbook of the trips made with the automobile. The employee must give the employer a copy of the logbook so that the employer can calculate the taxable benefit derived from the use of the automobile.

The employee must enter the following information in the logbook:

• the total number of days that the automobile was made available to the employee during the year;
• the total number of kilometres travelled (on a daily, weekly or monthly basis) in the days that the automobile was made available to the employee.

For each trip made to perform his or her duties, the employee must also enter the following information on a daily basis:

• the place of departure and the place of destination;
• the number of kilometres travelled between those two places; and
• any information necessary to establish that the trip was made by the employee to perform his or her duties.

The same rules apply when the automobile is made available to a person related to the employee. Employees who use their own automobiles should keep a logbook if they wish to claim a deduction for automobile expenses incurred to carry out their duties.

Simplified logbook for individuals in business

An individual in business can also keep a logbook during the year for a period of at least three consecutive months (known as the “sample period for the year”), which can be used to extrapolate the percentage of business use for the entire year. A simplified logbook can be used when the following conditions are met:

• The individual kept a comprehensive logbook of his or her motor vehicle use over a typical 12-month period starting in 2009 or later (known as the “base year”), which has since served as a reference period for subsequent years. This period is not required to correspond to a calendar year.
• The percentage of business use for the sample period for the year is within 10 percentage points of that determined for the same period in the base year.
• The percentage of business use for the year is within 10 percentage points of that determined for the base year.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

On October 1, 2016, the rate of the harmonized sales tax (HST) in Prince Edward Island was increased to 15% (5% for the federal component and 10% for the provincial component).

Therefore, businesses registered for the GST must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Prince Edward Island.

For more information on the HST, see the What is the HST? page.

Acupuncture services provided to an individual by an acupuncture practitioner after February 11, 2014, are GST- and QST-exempt.

Acupuncture services

For the purposes of the GST and QST, an acupuncture service is a service that involves the stimulation of specific pressure points on the skin, mucous membranes or subcutaneous tissues of the human body and other therapeutic techniques to:

• promote, maintain or restore health;
• prevent a disorder or disease; or
• alleviate pain.

An acupuncture service can include assessments, acupuncture treatments (needle, electro, laser and other modern modalities), and acupressure (involving heat, laser or needles). An acupuncture service does not, however, include administrative duties, research activities and teaching.

If an acupuncture practitioner renders a service that is not an acupuncture service, or renders a service that is beyond his or her scope of practice, GST and QST will apply, unless the service is otherwise exempt or zero-rated (taxable at the rate of 0%). Registrants must collect GST and QST. Services rendered can include services that are a form of alternative medicine, such as:

• Bowen therapy;
• ear candling;
• Hakomi therapy; and
• herbal therapy.

When in doubt, an acupuncture practitioner must refer to his or her professional order, professional association or provincial legislation to determine whether the service is within the scope of practice for an acupuncturist. 

Services rendered to an individual

Only services rendered to an individual within a practitioner-patient relationship are GST- and QST-exempt. A practitioner-patient relationship means that the practitioner is a direct care provider of the patient and that a relationship involving personal interaction between the practitioner and the patient has been established.

Practitioner of acupuncture

For the purpose of the application of the GST and QST, an acupuncture practitioner is a person who practices the profession of acupuncturist and meets the following conditions:

• is licenced or certified to practice the profession of acupuncturist by a provincially established regulatory body if the acupuncture service is rendered in a province that regulates the profession; or
• has the qualifications equivalent to those necessary to be licenced or certified in another province if the acupuncture service is rendered in a province that does not regulate the profession.

In Québec, for the purpose of GST and QST, an acupuncture practitioner is a person who holds a permit issued by l'Ordre des acupuncteurs du Québec.

Other conditions

In order for an acupuncture service to be GST- and QST-exempt, it must be a qualifying healthcare service rendered for any of the following purposes:

• maintaining health;
• preventing disease;
• treating, relieving or remedying an injury, an illness, a disorder or a disability;
• assisting (other than financially) an individual in coping with an injury, an illness, a disorder or a disability; or
• providing palliative healthcare.

In addition, an acupuncture service, and any related services or property, must be provided for medical or reconstructive purposes only, and not for cosmetic purposes.    

Acupuncture services that do not qualify as healthcare services, or are cosmetic, do not qualify for exemption and are generally subject to GST and QST.  

For more information on qualifying healthcare services, refer to Notice 286, Draft GST/HST Policy Statement: Qualifying Health Care Supplies and the Application of Section 1.2 of Part II of Schedule V to the Excise Tax Act to the Supply of Medical Examinations, Reports and Certificates.

Other exemptions

A service that is typically rendered by an acupuncturist may be rendered by another healthcare professional licenced within the scope of practice for his or her principal profession to perform acupuncture as an adjunct treatment if such an exemption is provided for by law. For example, doctors in Québec may perform acupuncture services within the scope of their practice. In such a case, since doctors' services are GST- and QST-exempt, this service is exempt.

Did you know you can use the following online services to verify that a business billing you QST and GST is a QST and GST/HST registrant? 

• Validation of a QST Registration Number (Revenu Québec) 
• Confirming a GST/HST account number (Canada Revenue Agency)

Your requests for input tax credits and input tax refunds could be refused if the business is not a registrant.

Online supplies of a “service of instructing” individuals in a course or of administering examinations in respect of a course may be GST- and QST-exempt if the following conditions are met:

• The service is not zero-rated.
• The service is provided by a government, a school authority, a vocational school, a public college or a university.
• The service is a service of instructing individuals in, or administering examinations in respect of, courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation.
• The supplier has not filed form FP-2029-V, Election or Revocation of an Election by an Organization to Have the Supply of Its Courses, Examinations and Certificates Deemed Taxable.

In order to determine whether an online supply is exempt, you must first determine whether it is a supply of a service or of intangible personal property.

Service of instructing individuals

The following generally indicate that a supply constitutes a service of instructing individuals:

• The activity involves the provision of systematic instruction.
• The supplier monitors or supervises participants' progress or learning.
• The supplier assesses participants' progress during the course of the activity and provides ongoing support, feedback and guidance.
• The supplier may be available to assist participants with the subject matter at a time and location different from the time and place in which the activity occurs.
• The supplier assesses participants' competency upon completion of the activity by requiring them to formally demonstrate the knowledge they have acquired, and the activity may have to be repeated if the competency is not achieved.
• Participants are required to invest time and effort outside of the activity (for example, completing assignments or reading course material).
• The supplier may require successful completion of recognized prerequisites (for example, where participants must complete an introductory computer courses before taking intermediate computer courses).
• Participants may be required to successfully complete the activity before being permitted to participate in another activity.
• The activity is part of a series of activities leading to a formal recognition of skills.
• The activity may be part of a program that consists of a series of two or more related activities.
• The activity occurs at set intervals over an extended period of time (weeks or months).
• The activity does not include the provision of rights or if there is a provision of rights they are incidental to or part of a single supply of a service (for example, right to use library facilities).
• The subject of the activity is broad (for example, Canadian History).
• The supplier advertises or promotes the activity as instructing participants.
• The activity is promoted alongside others in a prospectus or calendar prepared by an educational institution.
• The promotional material indicates that the activity is part of a broader program which may lead to a formal recognition of skills.
• The promotional material is aimed at individuals who possess the prerequisites for participating in the activity.

Where none of the above apply, the online supply of the service is not a supply of a “service of instructing”.

Intangible personal property

Conversely, the following generally indicate that a supply is not a supply of a service of instructing but rather a supply of intangible personal property (for example, admission to a workshop or seminar):

• There is little individualized interaction between the supplier and participants.
• Attendance at the activity is sufficient for participants to receive evidence of successful or satisfactory completion of the activity.
• The main purpose of the activity is to provide information to participants or to facilitate the exchange of information between them.
• The subject of the activity is narrowly focused.
• Each activity is discrete with no formal prerequisites for attendance.
• Participation in the activity is not a prerequisite for participation in another activity.
• The activity is promoted as a stand-alone activity.
• The activity is promoted as a workshop or seminar that is open to the general public.
• The activity occurs over a few hours, a day or a few consecutive days.

For more information, refer to Technical Information Bulletin B-090, GST/HST and Electronic Commerce.

Incontinence products that are specially designed for use by an individual with a disability are zero-rated under the GST and the QST systems. Incontinence products include underpads, underwear, and chair and other seat covers (for example, a seat cover for a lift chair, recliner, wheelchair, car or scooter) that have certain special design features.

Products that are specially designed for use by an individual with a disability

All of an incontinence product's design features are considered in order to determine whether the product is specially designed to help an individual with a disability cope with incontinence. How the incontinence product is marketed is also considered, though this is not the predominant factor for making the determination.

An incontinence product is considered to be specially designed for use by an individual with a disability if the product is designed to absorb leakages, reduce odours, control bacteria, maintain dryness and protect against skin irritation. As such, the product must be designed using high-absorbency materials and typically have a sealed edge to ensure leakage protection. The fact that a product is reusable or disposable, or that it can be used by an individual who does not have a disability, is not sufficient to change the characteristics of the product so that it is no longer considered to be an incontinence product that is specially designed for use by an individual with a disability.

Other products

Products such as waterproof sheets, chair pads and mattress covers, on the other hand, are not considered to be specially designed for use by an individual with a disability, and are therefore subject to GST and QST.

Children's diapers that are designed for babies or children are also not considered to be specially designed for use by an individual with a disability. Children's diapers include cloth or disposable diapers, diaper inserts or liners, training pants, and rubber pants designed for use with any of these items. These products are not subject to QST (because they are zero-rated under the QST system), but are subject to GST.

Incontinence products that are specially designed for use by an individual with a disability are zero-rated under the GST and the QST systems. Incontinence products include underpads, underwear, and chair and other seat covers (for example, a seat cover for a lift chair, recliner, wheelchair, car or scooter) that have certain special design features.

Products that are specially designed for use by an individual with a disability

All of an incontinence product's design features are considered in order to determine whether the product is specially designed to help an individual with a disability cope with incontinence. How the incontinence product is marketed is also considered, though this is not the predominant factor for making the determination.

An incontinence product is considered to be specially designed for use by an individual with a disability if the product is designed to absorb leakages, reduce odours, control bacteria, maintain dryness and protect against skin irritation. As such, the product must be designed using high-absorbency materials and typically have a sealed edge to ensure leakage protection. The fact that a product is reusable or disposable, or that it can be used by an individual who does not have a disability, is not sufficient to change the characteristics of the product so that it is no longer considered to be an incontinence product that is specially designed for use by an individual with a disability.

Other products

Products such as waterproof sheets, chair pads and mattress covers, on the other hand, are not considered to be specially designed for use by an individual with a disability, and are therefore subject to GST and QST.

Children's diapers that are designed for babies or children are also not considered to be specially designed for use by an individual with a disability. Children's diapers include cloth or disposable diapers, diaper inserts or liners, training pants, and rubber pants designed for use with any of these items. These products are not subject to QST (because they are zero-rated under the QST system), but are subject to GST.

Incontinence products that are specially designed for use by an individual with a disability are zero-rated under the GST and the QST systems. Incontinence products include underpads, underwear, and chair and other seat covers (for example, a seat cover for a lift chair, recliner, wheelchair, car or scooter) that have certain special design features.

Products that are specially designed for use by an individual with a disability

All of an incontinence product's design features are considered in order to determine whether the product is specially designed to help an individual with a disability cope with incontinence. How the incontinence product is marketed is also considered, though this is not the predominant factor for making the determination.

An incontinence product is considered to be specially designed for use by an individual with a disability if the product is designed to absorb leakages, reduce odours, control bacteria, maintain dryness and protect against skin irritation. As such, the product must be designed using high-absorbency materials and typically have a sealed edge to ensure leakage protection. The fact that a product is reusable or disposable, or that it can be used by an individual who does not have a disability, is not sufficient to change the characteristics of the product so that it is no longer considered to be an incontinence product that is specially designed for use by an individual with a disability.

Other products

Products such as waterproof sheets, chair pads and mattress covers, on the other hand, are not considered to be specially designed for use by an individual with a disability, and are therefore subject to GST and QST.

Children's diapers that are designed for babies or children are also not considered to be specially designed for use by an individual with a disability. Children's diapers include cloth or disposable diapers, diaper inserts or liners, training pants, and rubber pants designed for use with any of these items. These products are not subject to QST (because they are zero-rated under the QST system), but are subject to GST.