Revenu Québec Infos

If, as part of the payroll services you provide to an employer, you prepare and file RL slips and summaries of source deductions and employer contributions, you must enter the employer's name on all RL slips and the employer's name and account number on all summaries.

An employer's account number is composed of

• 10 numbers (the identification number); and
• the letters “RS” followed by 4 numbers (the file number).

Account numbers look like this: 1234567890RS0001.

Note that we assign an account number when an employer either registers for source deductions or makes its first remittance of source deductions.

For more information, see Registering for Source Deductions and RL-1 Summary – Summary of Source Deductions and Employer Contributions, or consult the Tax Preparers' Guide: RL Slips (ED-425-V).

If, as part of the payroll services you provide to an employer, you prepare and file RL slips and summaries of source deductions and employer contributions, you must enter the employer's name on all RL slips and the employer's name and account number on all summaries. 

An employer's account number is composed of  

• 10 numbers (the identification number); and
• the letters “RS” followed by 4 numbers (the file number).

Account numbers look like this: 1234567890RS0001.

Note that we assign an account number when an employer either registers for source deductions or makes its first remittance of source deductions. 

For more information, see Registering for Source Deductions and RL-1 Summary – Summary of Source Deductions and Employer Contributions, or consult the Tax Preparers' Guide: RL Slips (ED-425-V).

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 2015 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 2014. 
• The limit on deductible leasing costs is $800 per month (plus GST and QST) for leases entered into after 2014. 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 has been increased to 55 cents per kilometre for the first 5,000 kilometres and 49 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 2014. 
• 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 remains 27 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate remains 24 cents per kilometre.

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 2015 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 2014. 
• The limit on deductible leasing costs is $800 per month (plus GST and QST) for leases entered into after 2014. 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 has been increased to 55 cents per kilometre for the first 5,000 kilometres and 49 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 2014. 
• 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 remains 27 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate remains 24 cents per kilometre.

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 2015 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 2014. 
• The limit on deductible leasing costs is $800 per month (plus GST and QST) for leases entered into after 2014. 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 has been increased to 55 cents per kilometre for the first 5,000 kilometres and 49 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 2014. 
• 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 remains 27 cents per kilometre. For taxpayers employed principally in selling or leasing automobiles, the prescribed rate remains 24 cents per kilometre.

As a rule, a public service body (PSB) that is registered for the GST/HST and QST can claim input tax credits (ITCs) and input tax refunds (ITRs) in respect of the GST and QST paid to acquire an immovable for use as capital property, provided the percentage of use of the immovable in commercial activities is more than 50%. If, however, the percentage of use is 50% or less, the PSB cannot claim ITCs or ITRs. The same rules apply in respect of improvements made to an immovable.

Election respecting the exempt supply of an immovable

A PSB can elect to have the exempt supply of an immovable treated as a taxable supply. By doing so, the PSB will be able to claim ITCs and ITRs in respect of the GST and QST paid to acquire the immovable or make improvements to it, provided the percentage of use of the immovable in commercial activities is more than 10%.

Once the election has been made, the PSB must collect the GST/HST and QST on its supplies. That said, certain supplies (such as long-term residential leases) remain exempt.

To make the election, PSBs must file form FP-2626-V, Election or Revocation of the Election by a Public Service Body to Have an Exempt Supply of Real Property (an Immovable) Treated as a Taxable Supply.

Example

A PSB acquires a building and plans to use 45% of it in its commercial activities. As a result, unless the PSB makes the above-mentioned election, it cannot claim ITCs or ITRs in respect of the taxes paid to acquire the building. If it makes the election, it will be able to claim ITCs or ITRs equal to 45% of the taxes paid to acquire the building.

For more information, click Special Election for Immovables.

As a rule, a public service body (PSB) that is registered for the GST/HST and QST can claim input tax credits (ITCs) and input tax refunds (ITRs) in respect of the GST and QST paid to acquire an immovable for use as capital property, provided the percentage of use of the immovable in commercial activities is more than 50%. If, however, the percentage of use is 50% or less, the PSB cannot claim ITCs or ITRs. The same rules apply in respect of improvements made to an immovable.

Election respecting the exempt supply of an immovable

A PSB can elect to have the exempt supply of an immovable treated as a taxable supply. By doing so, the PSB will be able to claim ITCs and ITRs in respect of the GST and QST paid to acquire the immovable or make improvements to it, provided the percentage of use of the immovable in commercial activities is more than 10%.

Once the election has been made, the PSB must collect the GST/HST and QST on its supplies. That said, certain supplies (such as long-term residential leases) remain exempt.

To make the election, PSBs must file form FP-2626-V, Election or Revocation of the Election by a Public Service Body to Have an Exempt Supply of Real Property (an Immovable) Treated as a Taxable Supply.

Example

A PSB acquires a building and plans to use 45% of it in its commercial activities. As a result, unless the PSB makes the above-mentioned election, it cannot claim ITCs or ITRs in respect of the taxes paid to acquire the building. If it makes the election, it will be able to claim ITCs or ITRs equal to 45% of the taxes paid to acquire the building.

For more information, click Special Election for Immovables.

As a rule, a public service body (PSB) that is registered for the GST/HST and QST can claim input tax credits (ITCs) and input tax refunds (ITRs) in respect of the GST and QST paid to acquire an immovable for use as capital property, provided the percentage of use of the immovable in commercial activities is more than 50%. If, however, the percentage of use is 50% or less, the PSB cannot claim ITCs or ITRs. The same rules apply in respect of improvements made to an immovable.

Election respecting the exempt supply of an immovable

A PSB can elect to have the exempt supply of an immovable treated as a taxable supply. By doing so, the PSB will be able to claim ITCs and ITRs in respect of the GST and QST paid to acquire the immovable or make improvements to it, provided the percentage of use of the immovable in commercial activities is more than 10%.

Once the election has been made, the PSB must collect the GST/HST and QST on its supplies. That said, certain supplies (such as long-term residential leases) remain exempt.

To make the election, PSBs must file form FP-2626-V, Election or Revocation of the Election by a Public Service Body to Have an Exempt Supply of Real Property (an Immovable) Treated as a Taxable Supply.

Example

A PSB acquires a building and plans to use 45% of it in its commercial activities. As a result, unless the PSB makes the above-mentioned election, it cannot claim ITCs or ITRs in respect of the taxes paid to acquire the building. If it makes the election, it will be able to claim ITCs or ITRs equal to 45% of the taxes paid to acquire the building.

For more information, click Special Election for Immovables.

If a charity is a GST/HST registrant because it makes taxable sales, it must use the net tax calculation method for charities to complete its GST/HST and QST returns. For more information, click Calculation Method for Charities.

Election not to use the net tax calculation method for charities

A charity can elect not to use the net tax calculation method for charities if any of the following situations apply:

• The charity makes sales of zero-rated property or services in the ordinary course of business (for example, exported property or medical devices).
• The charity sells property or services outside Canada (or outside Québec, for QST purposes) in the ordinary course of business.
• Substantially all (90% or more) of the charity's sales of property and services are taxable.

To make the election, the charity must file form FP-2488-V, Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities.

Once it has made the election, the charity must calculate its net tax according to the general rules. For more information, click Reporting QST and GST/HST.

Designated charities

A charity can apply for designation so that the services it provides become taxable if they are provided to GST/HST and QST registrants. In this case, the charity must calculate its net tax according to either the general rules or the special quick method of accounting for public service bodies. For more information, click Designated Charities.

If a charity is a GST/HST registrant because it makes taxable sales, it must use the net tax calculation method for charities to complete its GST/HST and QST returns. For more information, click Calculation Method for Charities.

Election not to use the net tax calculation method for charities

A charity can elect not to use the net tax calculation method for charities if any of the following situations apply:

• The charity makes sales of zero-rated property or services in the ordinary course of business (for example, exported property or medical devices).
• The charity sells property or services outside Canada (or outside Québec, for QST purposes) in the ordinary course of business.
• Substantially all (90% or more) of the charity's sales of property and services are taxable.

To make the election, the charity must file form FP-2488-V, Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities.

Once it has made the election, the charity must calculate its net tax according to the general rules. For more information, click Reporting QST and GST/HST.

Designated charities

A charity can apply for designation so that the services it provides become taxable if they are provided to GST/HST and QST registrants. In this case, the charity must calculate its net tax according to either the general rules or the special quick method of accounting for public service bodies. For more information, click Designated Charities.

If a charity is a GST/HST registrant because it makes taxable sales, it must use the net tax calculation method for charities to complete its GST/HST and QST returns. For more information, click Calculation Method for Charities.

Election not to use the net tax calculation method for charities

A charity can elect not to use the net tax calculation method for charities if any of the following situations apply:

• The charity makes sales of zero-rated property or services in the ordinary course of business (for example, exported property or medical devices).
• The charity sells property or services outside Canada (or outside Québec, for QST purposes) in the ordinary course of business.
• Substantially all (90% or more) of the charity's sales of property and services are taxable.

To make the election, the charity must file form FP-2488-V, Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities.

Once it has made the election, the charity must calculate its net tax according to the general rules. For more information, click Reporting QST and GST/HST.

Designated charities

A charity can apply for designation so that the services it provides become taxable if they are provided to GST/HST and QST registrants. In this case, the charity must calculate its net tax according to either the general rules or the special quick method of accounting for public service bodies. For more information, click Designated Charities.

As an employer, you must calculate, among other things, your Québec Pension Plan contributions and Québec parental insurance plan premiums, as well as those of your employees.

For more information, see Québec Pension Plan Contributions and Québec Parental Insurance Plan (QPIP) Premiums.

As an employer, you must calculate, among other things, your Québec Pension Plan contributions and Québec parental insurance plan premiums, as well as those of your employees.

For more information, see Québec Pension Plan Contributions and Québec Parental Insurance Plan (QPIP) Premiums.

As an employer, you must calculate, among other things, your Québec Pension Plan contributions and Québec parental insurance plan premiums, as well as those of your employees.

For more information, see Québec Pension Plan Contributions and Québec Parental Insurance Plan (QPIP) Premiums.

Businesses that offer landscaping services may have fiscal obligations with regard to the GST, the QST, income tax, source deductions and employer contributions.

GST and QST

A landscaping business that carries on taxable services in Québec must register for the GST and the QST. It must collect these taxes on its services and remit them to us. Furthermore, a landscaping business may claim an input tax credit (ITC) for the GST paid and an input tax refund (ITR) for the QST paid on the goods and services it acquired to carry out its landscaping services.

If the business is considered to be a small supplier, it is not required to register for the GST and the QST. However, it can choose to register. Registered small suppliers must collect the GST and the QST and remit them to us. If the small supplier is registered, it can claim ITCs and ITRs for the GST and QST paid on its purchases.

Note

A business that indicates the date, the type of service provided, the amounts of tax collected and its GST and QST registration numbers on its bills provides its clients that are also GST and QST registrants with the information they need to support their ITC and ITR claims.

For more information, see GST/HST and QST.

Income tax

If the business is operated by a corporation, the corporation must file an income tax return, along with its complete financial statements, no later than six months after the end of its taxation year. For more information, see Corporation Income Tax Return .

If the business is operated by an individual in business, the individual must file an income tax return no later than June 15 of the year following the taxation year concerned. For more information, see Income Tax Return.

Source deductions and employer contributions

A business that pays salaries and wages, or remuneration must register as an employer for source deductions. It must make source deductions and remit the amounts withheld and the applicable employer contributions. For more information, see Source Deductions and Contributions.

Businesses that offer landscaping services may have fiscal obligations with regard to the GST, the QST, income tax, source deductions and employer contributions.

GST and QST

A landscaping business that carries on taxable services in Québec must register for the GST and the QST. It must collect these taxes on its services and remit them to us. Furthermore, a landscaping business may claim an input tax credit (ITC) for the GST paid and an input tax refund (ITR) for the QST paid on the goods and services it acquired to carry out its landscaping services.

If the business is considered to be a small supplier, it is not required to register for the GST and the QST. However, it can choose to register. Registered small suppliers must collect the GST and the QST and remit them to us. If the small supplier is registered, it can claim ITCs and ITRs for the GST and QST paid on its purchases.

Note

A business that indicates the date, the type of service provided, the amounts of tax collected and its GST and QST registration numbers on its bills provides its clients that are also GST and QST registrants with the information they need to support their ITC and ITR claims.

For more information, see GST/HST and QST.

Income tax

If the business is operated by a corporation, the corporation must file an income tax return, along with its complete financial statements, no later than six months after the end of its taxation year. For more information, see Corporation Income Tax Return .

If the business is operated by an individual in business, the individual must file an income tax return no later than June 15 of the year following the taxation year concerned. For more information, see Income Tax Return.

Source deductions and employer contributions

A business that pays salaries and wages, or remuneration must register as an employer for source deductions. It must make source deductions and remit the amounts withheld and the applicable employer contributions. For more information, see Source Deductions and Contributions.

Businesses that offer landscaping services may have fiscal obligations with regard to the GST, the QST, income tax, source deductions and employer contributions.

GST and QST

A landscaping business that carries on taxable services in Québec must register for the GST and the QST. It must collect these taxes on its services and remit them to us. Furthermore, a landscaping business may claim an input tax credit (ITC) for the GST paid and an input tax refund (ITR) for the QST paid on the goods and services it acquired to carry out its landscaping services.

If the business is considered to be a small supplier, it is not required to register for the GST and the QST. However, it can choose to register. Registered small suppliers must collect the GST and the QST and remit them to us. If the small supplier is registered, it can claim ITCs and ITRs for the GST and QST paid on its purchases.

Note

A business that indicates the date, the type of service provided, the amounts of tax collected and its GST and QST registration numbers on its bills provides its clients that are also GST and QST registrants with the information they need to support their ITC and ITR claims.

For more information, see GST/HST and QST.

Income tax

If the business is operated by a corporation, the corporation must file an income tax return, along with its complete financial statements, no later than six months after the end of its taxation year. For more information, see Corporation Income Tax Return .

If the business is operated by an individual in business, the individual must file an income tax return no later than June 15 of the year following the taxation year concerned. For more information, see Income Tax Return.

Source deductions and employer contributions

A business that pays salaries and wages, or remuneration must register as an employer for source deductions. It must make source deductions and remit the amounts withheld and the applicable employer contributions. For more information, see Source Deductions and Contributions.

If, as part of the payroll services you provide to an employer, you prepare and file RL slips and summaries of source deductions and employer contributions, you must enter the employer's name and account number on all RL slips and summaries.

An employer's account number is composed of

• 10 numbers (the identification number); and
• the letters “RS” followed by 4 numbers (the file number).

Account numbers look like this: 1234567890RS0001.

Note that we assign an account number when an employer either registers for source deductions or makes its first remittance of source deductions.

For more information, see Registering for Source Deductions and RL-1 Summary – Summary of Source Deductions and Employer Contributions, or consult the Tax Preparers' Guide: RL Slips (ED-425-V).

If you are entitled to the reduced rate of the contribution to the health services fund for small and medium-sized businesses in the primary and manufacturing sectors, and the amounts paid to Revenu Québec toward your contribution to the health services fund after January 1, 2015, were not calculated using the reduced rate, you can determine the actual amount of your contribution for the year when you file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V or RLZ-1.ST-V). If applicable, you will receive a refund of the overpayment. On line 38 of the summary, enter the amount of the contribution to the health services fund you remitted in the year using the periodic remittance forms.

For more information, refer to Information Bulletin 2014-11 (PDF – 555 KB), published by the Ministère des Finances on December 2, 2014.

The transitional measures in place to ease into the new rate of the tax on insurance premiums applicable to the payment of automobile insurance premiums have been updated to grant additional time to persons with a monthly reporting period.

For more information, see New Tax Rate – Tax on Insurance Premiums.