Revenu Québec Infos

Any person not resident in Canada (a non-resident) that disposes (This link will open a new window) of taxable Québec property must obtain a certificate from Revenu Québec. The document certifies that the non-resident has met all its fiscal obligations with regard to the disposition and relieves the acquirer of any liability for income tax arising from the transaction.

Non-residents must obtain a certificate even if the transaction results in a capital loss. 

Once the certificate has been received, the notary can release the proceeds of disposition to the non-resident.

So that certificate applications can be processed more quickly, Revenu Québec asks that notaries and other professional representatives inform non-residents of all the documents required in order to obtain a certificate, including any additional documents required for processing.

Documents required in order to obtain a certificate

To obtain a certificate, non-residents must include the following documents with their application:

• Form TP-1097-V, Notice of Disposition or Proposed Disposition of Taxable Québec Property by an Individual or Corporation Not Resident in Canada, duly completed
• A copy of the non-resident's acquisition contract
• Documents that justify the adjusted cost base of the property (such as an invoice from the broker or notary, invoices supporting improvements made to the building, etc.)
• A copy of the non-resident's disposition contract for the property, or any other written agreement (such as a promise of sale) signed by both parties to a proposed disposition
• If the disposition of the property results in a capital gain, a cheque or money order made payable to the Minister of Revenue of Québec for 12.875% of the capital gain realized (or 30% of the capital gain realized, in the case of a life insurance policy)

Additional documents required for processing

For faster processing of their applications, non-residents must include the following documents with their applications:

• An act of transmission (in the case of a transfer)
• A will (in the case of a legacy)
• Financial statements or an annual report (in the case of transferred shares)
• Form TP-274-V,  Designation of Property as a Principal Residence (in the case of a principal residence)

Certificate applications made before the disposition of the property

Where an application for a certificate is made before the disposition of the property, the non-resident is not required to file another copy of form TP-1097-V when the disposition actually takes place. However, the certificate is no longer valid and a new copy of form TP-1097-V must be filed if any of the following is true:

• The acquirer is not the person initially named in the written agreement.
• The amount of the proceeds of disposition is different from the estimated amount.
• The adjusted cost base is different from the one reported on the form.

Sending the application

Certificate applications must be sent to: 

Certificat – Non-résident
Revenu Québec
3800, rue de Marly, secteur JO
Québec (Québec)  G1X 4A5

Note

Certain tax treaties may affect how capital gains are calculated.

To amend a corporation income tax return you filed with Revenu Québec, you must:

• complete a new copy of form CO-17, Déclaration de revenus des sociétés (see courtesy translation CO-17-T), using the correct information (make sure you check box 24 to show that it is an amended return); 
• complete a separate copy of form CO-17.R, Demande de redressement d'une déclaration de revenus ou d'une déclaration de revenus et de renseignements (see courtesy translation CO-17.R-T) for each taxation year for which you are requesting an adjustment; 
• gather any documents justifying your request for an adjustment (related forms, adjusted financial statements, schedules, etc.); 
• place your documents in the order shown on the Filing the Corporation Income Tax Return and Enclosed Documents by Mail page (in French only); and
• mail the return and other documents to Revenu Québec.

To amend a corporation income tax return you filed with Revenu Québec, you must:

• complete a new copy of form CO-17, Déclaration de revenus des sociétés (see courtesy translation CO-17-T), using the correct information (make sure you check box 24 to show that it is an amended return); 
• complete a separate copy of form CO-17.R, Demande de redressement d'une déclaration de revenus ou d'une déclaration de revenus et de renseignements (see courtesy translation CO-17.R-T) for each taxation year for which you are requesting an adjustment; 
• gather any documents justifying your request for an adjustment (related forms, adjusted financial statements, schedules, etc.); 
• place your documents in the order shown on the Filing the Corporation Income Tax Return and Enclosed Documents by Mail page (in French only); and
• mail the return and other documents to Revenu Québec.

To amend a corporation income tax return you filed with Revenu Québec, you must:

• complete a new copy of form CO-17, Déclaration de revenus des sociétés (see courtesy translation CO-17-T), using the correct information (make sure you check box 24 to show that it is an amended return); 
• complete a separate copy of form CO-17.R, Demande de redressement d'une déclaration de revenus ou d'une déclaration de revenus et de renseignements (see courtesy translation CO-17.R-T) for each taxation year for which you are requesting an adjustment; 
• gather any documents justifying your request for an adjustment (related forms, adjusted financial statements, schedules, etc.); 
• place your documents in the order shown on the Filing the Corporation Income Tax Return and Enclosed Documents by Mail page (in French only); and
• mail the return and other documents to Revenu Québec.

To amend a corporation income tax return you filed with Revenu Québec, you must:

• complete a new copy of form CO-17, Déclaration de revenus des sociétés (see courtesy translation CO-17-T), using the correct information (make sure you check box 24 to show that it is an amended return); 
• complete a separate copy of form CO-17.R, Demande de redressement d'une déclaration de revenus ou d'une déclaration de revenus et de renseignements (see courtesy translation CO-17.R-T) for each taxation year for which you are requesting an adjustment; 
• gather any documents justifying your request for an adjustment (related forms, adjusted financial statements, schedules, etc.); 
• place your documents in the order shown on the Filing the Corporation Income Tax Return and Enclosed Documents by Mail page (in French only); and
• mail the return and other documents to Revenu Québec.

In calculating the taxable benefits related to the use of an automobile or the automobile expenses that can be deducted for income tax purposes, you must take into account certain limits and prescribed rates. The limits and rates for 2016 are listed below: 

• For purposes of capital cost allowance (CCA), the ceiling on the capital cost of passenger vehicles is $30,000 (plus GST and QST) for vehicles purchased after 2015. 
• The limit on deductible leasing costs is $800 per month (plus GST and QST) for leases entered into after 2015. Under a separate restriction, deductible leasing costs are prorated where the value of the passenger vehicle exceeds the capital cost ceiling. 
• The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes is 54 cents per kilometre for the first 5,000 kilometres and 48 cents for each additional kilometre. 
• The maximum allowable interest deduction for amounts borrowed to purchase a passenger vehicle is $300 per month for loans related to vehicles acquired after 2015. 
• The prescribed rate used to determine the taxable benefit respecting the portion of operating expenses which relates to an employee's personal use of an automobile provided by the employer is 26 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate is 23 cents per kilometre.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec.

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

GST at a rate of 5% generally applies to human donor oocytes (ova) when they are imported into Canada by donor banks, fertility clinics or other healthcare facilities. Moreover, QST at a rate of 9.975% also applies when they are brought to Québec. 

However, treatments and other services, including oocyte implantation, provided to a patient by a fertility clinic or another healthcare facility are generally considered as part of the exempt supply of an institutional healthcare service.

Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies, charities and qualifying non-profit organizations.

The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.

However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.

Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.

Branches and divisions

Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:

• have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
• have its branches or divisions file separate rebate applications.

Example

A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.

Each branch must nevertheless file monthly rebate applications with its GST and QST returns.

Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies, charities and qualifying non-profit organizations.

The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.

However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.

Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.

Branches and divisions

Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:

• have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
• have its branches or divisions file separate rebate applications.

Example

A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.

Each branch must nevertheless file monthly rebate applications with its GST and QST returns.

Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies, charities and qualifying non-profit organizations.

The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.

However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.

Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.

Branches and divisions

Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:

• have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
• have its branches or divisions file separate rebate applications.

Example

A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.

Each branch must nevertheless file monthly rebate applications with its GST and QST returns.

Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies (This link will open a new window), charities (This link will open a new window) and qualifying non-profit organizations (This link will open a new window).

The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.

However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.

Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.

Branches and divisions

Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:

• have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
• have its branches or divisions file separate rebate applications.

Example

A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.

Each branch must nevertheless file monthly rebate applications with its GST and QST returns.

Generally speaking, sales of property or services in Québec that are made by individuals in business are taxable under the goods and services tax (GST) and Québec sales tax (QST) systems. Therefore, such individuals are required to register for the GST and the QST.

They are also required to collect GST and QST and remit them to us. Form FP-500-V, Detailed Calculations, and form FPZ-500-V, GST/HST – QST Return, are to be used by such individuals to calculate and report the taxes.

In addition, they can claim input tax credits (ITCs) and input tax refunds (ITRs) with regard to the GST and the QST paid in respect of property and services acquired by them to make taxable (including zero-rated) sales of property or services.

Small suppliers

Any individual in business whose total taxable sales do not exceed $30,000 in a given calendar quarter and in the combined four calendar quarters preceding that given calendar quarter is considered a small supplier. The sales referred to are those made worldwide by the individual in business and his or her associates during those periods.

Individuals in business who are considered small suppliers are not required to register for the GST and the QST and do not have to collect or remit those taxes. Also, they cannot claim ITCs or ITRs with regard to the taxes paid in respect of their purchases.

However, small suppliers may choose to register for the GST and the QST, in which case they are required to collect the taxes and remit them to us. Such small suppliers can claim ITCs and ITRs with regard to the taxes paid in respect of their purchases.

Example

An individual sells used property online. His total sales in the combined four calendar quarters preceding a given calendar quarter exceed $30,000. He is required to register for the GST and the QST and to collect those taxes.

In some situations, an individual in business may be required to register for the GST and the QST regardless of the total amount of the individual's taxable sales. For more information in that regard, click on the following links: Registering for the GST and QST and Mandatory QST Registration.

Generally speaking, sales of property or services in Québec that are made by individuals in business are taxable under the goods and services tax (GST) and Québec sales tax (QST) systems. Therefore, such individuals are required to register for the GST and the QST.

They are also required to collect GST and QST and remit them to us. Form FP-500-V, Detailed Calculations, and form FPZ-500-V, GST/HST – QST Return, are to be used by such individuals to calculate and report the taxes.

In addition, they can claim input tax credits (ITCs) and input tax refunds (ITRs) with regard to the GST and the QST paid in respect of property and services acquired by them to make taxable (including zero-rated) sales of property or services.

Small suppliers

Any individual in business whose total taxable sales do not exceed $30,000 in a given calendar quarter and in the combined four calendar quarters preceding that given calendar quarter is considered a small supplier. The sales referred to are those made worldwide by the individual in business and his or her associates during those periods.

Individuals in business who are considered small suppliers are not required to register for the GST and the QST and do not have to collect or remit those taxes. Also, they cannot claim ITCs or ITRs with regard to the taxes paid in respect of their purchases.

However, small suppliers may choose to register for the GST and the QST, in which case they are required to collect the taxes and remit them to us. Such small suppliers can claim ITCs and ITRs with regard to the taxes paid in respect of their purchases.

Example

An individual sells used property online. His total sales in the combined four calendar quarters preceding a given calendar quarter exceed $30,000. He is required to register for the GST and the QST and to collect those taxes.

In some situations, an individual in business may be required to register for the GST and the QST regardless of the total amount of the individual's taxable sales. For more information in that regard, click on the following links: Registering for the GST and QST and Mandatory QST Registration.

Generally speaking, sales of property or services in Québec that are made by individuals in business are taxable under the goods and services tax (GST) and Québec sales tax (QST) systems. Therefore, such individuals are required to register for the GST and the QST.

They are also required to collect GST and QST and remit them to us. Form FP-500-V, Detailed Calculations, and form FPZ-500-V, GST/HST – QST Return, are to be used by such individuals to calculate and report the taxes.

In addition, they can claim input tax credits (ITCs) and input tax refunds (ITRs) with regard to the GST and the QST paid in respect of property and services acquired by them to make taxable (including zero-rated) sales of property or services.

Small suppliers

Any individual in business whose total taxable sales do not exceed $30,000 in a given calendar quarter and in the combined four calendar quarters preceding that given calendar quarter is considered a small supplier. The sales referred to are those made worldwide by the individual in business and his or her associates during those periods.

Individuals in business who are considered small suppliers are not required to register for the GST and the QST and do not have to collect or remit those taxes. Also, they cannot claim ITCs or ITRs with regard to the taxes paid in respect of their purchases.

However, small suppliers may choose to register for the GST and the QST, in which case they are required to collect the taxes and remit them to us. Such small suppliers can claim ITCs and ITRs with regard to the taxes paid in respect of their purchases.

Example

An individual sells used property online. His total sales in the combined four calendar quarters preceding a given calendar quarter exceed $30,000. He is required to register for the GST and the QST and to collect those taxes.

In some situations, an individual in business may be required to register for the GST and the QST regardless of the total amount of the individual's taxable sales. For more information in that regard, click on the following links: Registering for the GST and QST and Mandatory QST Registration.

Generally speaking, sales of property or services in Québec that are made by individuals in business are taxable under the goods and services tax (GST) and Québec sales tax (QST) systems. Therefore, such individuals are required to register for the GST and the QST.

They are also required to collect GST and QST and remit them to us. Form FP-500-V, Detailed Calculations, and form FPZ-500-V, GST/HST – QST Return, are to be used by such individuals to calculate and report the taxes.

In addition, they can claim input tax credits (ITCs) and input tax refunds (ITRs) with regard to the GST and the QST paid in respect of property and services acquired by them to make taxable (including zero-rated) sales of property or services.

Small suppliers

Any individual in business whose total taxable sales do not exceed $30,000 in a given calendar quarter and in the combined four calendar quarters preceding that given calendar quarter is considered a small supplier. The sales referred to are those made worldwide by the individual in business and his or her associates during those periods.

Individuals in business who are considered small suppliers are not required to register for the GST and the QST and do not have to collect or remit those taxes. Also, they cannot claim ITCs or ITRs with regard to the taxes paid in respect of their purchases.

However, small suppliers may choose to register for the GST and the QST, in which case they are required to collect the taxes and remit them to us. Such small suppliers can claim ITCs and ITRs with regard to the taxes paid in respect of their purchases.

Example

An individual sells used property online. His total sales in the combined four calendar quarters preceding a given calendar quarter exceed $30,000. He is required to register for the GST and the QST and to collect those taxes.

In some situations, an individual in business may be required to register for the GST and the QST regardless of the total amount of the individual's taxable sales. For more information in that regard, click on the following links: Registering for the GST and QST and Mandatory QST Registration.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2016 are as follows:

• The maximum insurable earnings have been increased from $70,000 to $71,500.
• The qualifying threshold remains $2,000.
• The employee contribution rate has been decreased from 0.559% to 0.548%.
• The employer contribution rate has been decreased from 0.782% to 0.767%.
• The maximum employee contribution has been increased from $391.30 to $391.82.
• The maximum employer contribution has been increased from $547.40 per employee to $548.41 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource has been decreased from 0.993% to 0.973%.
• The maximum contribution for a self-employed person or a person responsible for a family-type resource or an intermediate resource has been increased from $695.10 to $695.70.