Revenu Québec Infos

The amount of qualified expenditures included in calculating the tax credits in the cultural sector that a qualified corporation can claim must be reduced by the amount of any government assistance and any non-government assistance, other than an excluded amount of assistance, that the corporation received or is entitled to receive.

Fiscal legislation will be amended so that amounts of assistance granted by Québec City under its program entitled Soutien à la production cinématographique et télévisuelle and by the Société des célébrations du 375e anniversaire de Montréal constitute excluded amounts of assistance for the purposes of certain tax credits in the cultural sector.

For more information, see pages A.71 and A.72 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

The amount of qualified expenditures included in calculating the tax credits in the cultural sector that a qualified corporation can claim must be reduced by the amount of any government assistance and any non-government assistance, other than an excluded amount of assistance, that the corporation received or is entitled to receive.

Fiscal legislation will be amended so that amounts of assistance granted by Québec City under its program entitled Soutien à la production cinématographique et télévisuelle and by the Société des célébrations du 375e anniversaire de Montréal constitute excluded amounts of assistance for the purposes of certain tax credits in the cultural sector.

For more information, see pages A.71 and A.72 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

The amount of qualified expenditures included in calculating the tax credits in the cultural sector that a qualified corporation can claim must be reduced by the amount of any government assistance and any non-government assistance, other than an excluded amount of assistance, that the corporation received or is entitled to receive.

Fiscal legislation will be amended so that amounts of assistance granted by Québec City under its program entitled Soutien à la production cinématographique et télévisuelle and by the Société des célébrations du 375e anniversaire de Montréal constitute excluded amounts of assistance for the purposes of certain tax credits in the cultural sector.

For more information, see pages A.71 and A.72 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

There will be changes to the solidarity tax credit in 2016. The changes come as a result of the review of the terms of application of the credit that was announced in the Budget Speech of March 26, 2015.

The key changes are the following:

Calculation of the tax credit

As of January 1, 2016, the amount of the credit will depend on the individual's situation on December 31 of each year. Accordingly, for the payment period beginning July 2016, the amount of the credit will be determined based on the individual's situation on December 31, 2015.

Change in the course of the year

Since the credit will be calculated based on an individual's situation on December 31, it will no longer be necessary to notify us of a change in situation in the course of the year, except in the following cases:

• The individual dies. 
• The individual is confined to a prison or similar establishment.
• The individual ceases to be resident in Québec. 

Individuals who are in any of these situations immediately before the beginning of a given month will not be entitled to receive the credit payment for that month.

Payment frequency

As of the payment period beginning in July 2016, the frequency of solidarity tax credit payments will vary based on the amount of the credit determined for the year.

Payment frequencyAnnual amount determinedMonthly$800 or moreQuarterly (July, October, January and April)More than $240 but less than $800Annual (July)$240 or less

Note that payments are always made in the first five days of the month.

Proof of eligibility regarding housingTenants

Tenants and subtenants of eligible dwellings will receive RL-31 slips from the owners of their dwellings by February 29, 2016. They will have to use the information provided on the slips to claim the solidarity tax credit on their income tax return.

Owners

To claim the solidarity tax credit on their income tax return, owners will have to provide the roll number or identification number shown on their municipal tax bills.

More information on this subject will soon be available on our website.

There will be changes to the solidarity tax credit in 2016. The changes come as a result of the review of the terms of application of the credit that was announced in the Budget Speech of March 26, 2015.

The key changes are the following:

Calculation of the tax credit

As of January 1, 2016, the amount of the credit will depend on the individual's situation on December 31 of each year. Accordingly, for the payment period beginning July 2016, the amount of the credit will be determined based on the individual's situation on December 31, 2015.

Change in the course of the year

Since the credit will be calculated based on an individual's situation on December 31, it will no longer be necessary to notify us of a change in situation in the course of the year, except in the following cases:

• The individual dies. 
• The individual is confined to a prison or similar establishment.
• The individual ceases to be resident in Québec. 

Individuals who are in any of these situations immediately before the beginning of a given month will not be entitled to receive the credit payment for that month.

Payment frequency

As of the payment period beginning in July 2016, the frequency of solidarity tax credit payments will vary based on the amount of the credit determined for the year.

Payment frequencyAnnual amount determinedMonthly$800 or moreQuarterly (July, October, January and April)More than $240 but less than $800Annual (July)$240 or less

Note that payments are always made in the first five days of the month.

Proof of eligibility regarding housingTenants

Tenants and subtenants of eligible dwellings will receive RL-31 slips from the owners of their dwellings by February 29, 2016. They will have to use the information provided on the slips to claim the solidarity tax credit on their income tax return.

Owners

To claim the solidarity tax credit on their income tax return, owners will have to provide the roll number or identification number shown on their municipal tax bills.

More information on this subject will soon be available on our website.

There will be changes to the solidarity tax credit in 2016. The changes come as a result of the review of the terms of application of the credit that was announced in the Budget Speech of March 26, 2015.

The key changes are the following:

Calculation of the tax credit

As of January 1, 2016, the amount of the credit will depend on the individual's situation on December 31 of each year. Accordingly, for the payment period beginning July 2016, the amount of the credit will be determined based on the individual's situation on December 31, 2015.

Change in the course of the year

Since the credit will be calculated based on an individual's situation on December 31, it will no longer be necessary to notify us of a change in situation in the course of the year, except in the following cases:

• The individual dies. 
• The individual is confined to a prison or similar establishment.
• The individual ceases to be resident in Québec. 

Individuals who are in any of these situations immediately before the beginning of a given month will not be entitled to receive the credit payment for that month.

Payment frequency

As of the payment period beginning in July 2016, the frequency of solidarity tax credit payments will vary based on the amount of the credit determined for the year.

Payment frequencyAnnual amount determinedMonthly$800 or moreQuarterly (July, October, January and April)More than $240 but less than $800Annual (July)$240 or less

Note that payments are always made in the first five days of the month.

Proof of eligibility regarding housingTenants

Tenants and subtenants of eligible dwellings will receive RL-31 slips from the owners of their dwellings by February 29, 2016. They will have to use the information provided on the slips to claim the solidarity tax credit on their income tax return.

Owners

To claim the solidarity tax credit on their income tax return, owners will have to provide the roll number or identification number shown on their municipal tax bills.

More information on this subject will soon be available on our website.

There will be changes to the solidarity tax credit in 2016. The changes come as a result of the review of the terms of application of the credit that was announced in the Budget Speech of March 26, 2015.

The key changes are the following:

Calculation of the tax credit

As of January 1, 2016, the amount of the credit will depend on the individual's situation on December 31 of each year. Accordingly, for the payment period beginning July 2016, the amount of the credit will be determined based on the individual's situation on December 31, 2015.

Change in the course of the year

Since the credit will be calculated based on an individual's situation on December 31, it will no longer be necessary to notify us of a change in situation in the course of the year, except in the following cases:

• The individual dies. 
• The individual is confined to a prison or similar establishment.
• The individual ceases to be resident in Québec. 

Individuals who are in any of these situations immediately before the beginning of a given month will not be entitled to receive the credit payment for that month.

Payment frequency

As of the payment period beginning in July 2016, the frequency of solidarity tax credit payments will vary based on the amount of the credit determined for the year.

Payment frequencyAnnual amount determinedMonthly$800 or moreQuarterly (July, October, January and April)More than $240 but less than $800Annual (July)$240 or less

Note that payments are always made in the first five days of the month.

Proof of eligibility regarding housingTenants

Tenants and subtenants of eligible dwellings will receive RL-31 slips from the owners of their dwellings by February 29, 2016. They will have to use the information provided on the slips to claim the solidarity tax credit on their income tax return.

Owners

To claim the solidarity tax credit on their income tax return, owners will have to provide the roll number or identification number shown on their municipal tax bills.

More information on this subject will soon be available on our website.

The RL-31 slip will have to be filed by any person or business that is the owner of a residential complex with one or more leased dwellings. Such property owners will have to provide a copy of the slip to all individuals who were tenants or subtenants of a dwelling on December 31, 2015, so that they can claim the solidarity tax credit in their income tax return.

The RL-31 slip will serve to report information about the leased dwelling, the number of tenants and information about the tenants. It will have to be filed with us and distributed to tenants and subtenants by February 29, 2016.

To prepare and file the RL-31 slip, rental property owners will be able to use either:

• the Prepare and View the RL-31 Slip online service, with its simple authentication procedure; or
• software authorized by Revenu Québec to generate RL-31 slips. 

If neither of these methods is possible, owners will have to contact us.

For complete information on filing RL-31 slips, see the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V).

The RL-31 slip will have to be filed by any person or business that is the owner of a residential complex with one or more leased dwellings. Such property owners will have to provide a copy of the slip to all individuals who were tenants or subtenants of a dwelling on December 31, 2015, so that they can claim the solidarity tax credit in their income tax return.

The RL-31 slip will serve to report information about the leased dwelling, the number of tenants and information about the tenants. It will have to be filed with us and distributed to tenants and subtenants by February 29, 2016.

To prepare and file the RL-31 slip, rental property owners will be able to use either:

• the Prepare and View the RL-31 Slip online service, with its simple authentication procedure; or
• software authorized by Revenu Québec to generate RL-31 slips. 

If neither of these methods is possible, owners will have to contact us.

For complete information on filing RL-31 slips, see the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V).

The RL-31 slip will have to be filed by any person or business that is the owner of a residential complex with one or more leased dwellings. Such property owners will have to provide a copy of the slip to all individuals who were tenants or subtenants of a dwelling on December 31, 2015, so that they can claim the solidarity tax credit in their income tax return.

The RL-31 slip will serve to report information about the leased dwelling, the number of tenants and information about the tenants. It will have to be filed with us and distributed to tenants and subtenants by February 29, 2016.

To prepare and file the RL-31 slip, rental property owners will be able to use either:

• the Prepare and View the RL-31 Slip online service, with its simple authentication procedure; or
• software authorized by Revenu Québec to generate RL-31 slips. 

If neither of these methods is possible, owners will have to contact us.

For complete information on filing RL-31 slips, see the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V).

In the Budget Speech delivered on March 26, 2015, the Minister of Finance announced that an increase in the rate of the fuel tax reduction applicable to gasoline in Québec's border regions and the designated region would take effect at 12:01 a.m. on April 1, 2015.

Refund application

If you sell gasoline on which an amount equal to the fuel tax was collected in advance, you can apply for a refund of the amount that corresponds to the difference between the new rates and the rates in effect before April 1, 2015.

To apply for the refund, you must inventory the gasoline you have in stock at 12:01 a.m. on April 1, 2015, and file form CAZ-14.1.R-V, Application for a Fuel Tax Refund in Respect of Gasoline in Stock at 12:01 a.m. on April 1, 2015 (Retail Dealers), making sure that we receive it by June 30, 2015. Applications received after that date will not be accepted.

The RL-31 slip will have to be filed by any person or business that is the owner of a residential complex with one or more leased dwellings. Such property owners will have to provide a copy of the slip to all individuals who were tenants or subtenants of a dwelling on December 31, 2015, so that they can claim the solidarity tax credit in their income tax return.

The RL-31 slip will serve to report information about the leased dwelling, the number of tenants and information about the tenants. It will have to be filed with us and distributed to tenants and subtenants by February 29, 2016.

To prepare and file the RL-31 slip, rental property owners will be able to use either:

• the Prepare and View the RL-31 Slip online service, with its simple authentication procedure; or
• software authorized by Revenu Québec to generate RL-31 slips. 

If neither of these methods is possible, owners will have to contact us.

For complete information on filing RL-31 slips, see the Guide to Filing the RL-31 Slip: Information About a Leased Dwelling (RL-31.G-V).

In the Budget Speech delivered on March 26, 2015, the Minister of Finance announced that an increase in the rate of the fuel tax reduction applicable to gasoline in Québec's border regions and the designated region would take effect at 12:01 a.m. on April 1, 2015.

Refund application

If you sell gasoline on which an amount equal to the fuel tax was collected in advance, you can apply for a refund of the amount that corresponds to the difference between the new rates and the rates in effect before April 1, 2015.

To apply for the refund, you must inventory the gasoline you have in stock at 12:01 a.m. on April 1, 2015, and file form CAZ-14.1.R-V, Application for a Fuel Tax Refund in Respect of Gasoline in Stock at 12:01 a.m. on April 1, 2015 (Retail Dealers), making sure that we receive it by June 30, 2015. Applications received after that date will not be accepted.

The Act respecting the sectoral parameters of certain fiscal measures will be amended to provide that, in order to obtain a qualification certificate for purposes of the refundable tax credits designed to promote the creation of new financial services corporations, a corporation must show that none of its activities is the continuation, in whole or in part, of an activity previously engaged in by another person or a partnership.

Also, a corporation that has a valid qualification certificate for purposes of the above-mentioned tax credits will have to show the Minister of Finance that all the activities it carried on throughout the taxation year or the part of the taxation year (as applicable) for which an application for a certificate is made constitute activities that were not previously engaged in by another person or a partnership. Otherwise, an annual certificate will not be issued.

The amendments to the Act will be declaratory in nature.

For more information, see pages A.110 to A.112 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

The Act respecting the sectoral parameters of certain fiscal measures will be amended to provide that, in order to obtain a qualification certificate for purposes of the refundable tax credits designed to promote the creation of new financial services corporations, a corporation must show that none of its activities is the continuation, in whole or in part, of an activity previously engaged in by another person or a partnership.

Also, a corporation that has a valid qualification certificate for purposes of the above-mentioned tax credits will have to show the Minister of Finance that all the activities it carried on throughout the taxation year or the part of the taxation year (as applicable) for which an application for a certificate is made constitute activities that were not previously engaged in by another person or a partnership. Otherwise, an annual certificate will not be issued.

The amendments to the Act will be declaratory in nature.

For more information, see pages A.110 to A.112 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

The Act respecting the sectoral parameters of certain fiscal measures will be amended to provide that, in order to obtain a qualification certificate for purposes of the refundable tax credits designed to promote the creation of new financial services corporations, a corporation must show that none of its activities is the continuation, in whole or in part, of an activity previously engaged in by another person or a partnership.

Also, a corporation that has a valid qualification certificate for purposes of the above-mentioned tax credits will have to show the Minister of Finance that all the activities it carried on throughout the taxation year or the part of the taxation year (as applicable) for which an application for a certificate is made constitute activities that were not previously engaged in by another person or a partnership. Otherwise, an annual certificate will not be issued.

The amendments to the Act will be declaratory in nature.

For more information, see pages A.110 to A.112 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

The Act respecting the sectoral parameters of certain fiscal measures will be amended to provide that, in order to obtain a qualification certificate for purposes of the refundable tax credits designed to promote the creation of new financial services corporations, a corporation must show that none of its activities is the continuation, in whole or in part, of an activity previously engaged in by another person or a partnership.

Also, a corporation that has a valid qualification certificate for purposes of the above-mentioned tax credits will have to show the Minister of Finance that all the activities it carried on throughout the taxation year or the part of the taxation year (as applicable) for which an application for a certificate is made constitute activities that were not previously engaged in by another person or a partnership. Otherwise, an annual certificate will not be issued.

The amendments to the Act will be declaratory in nature.

For more information, see pages A.110 to A.112 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

The Regulation respecting the determination of total payroll will be amended to provide that, as of 2015, only employers whose total payroll for a year exceeds $2 million will be required to participate in the development of workforce skills for that year.

For more information, see page A.118 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

The Regulation respecting the determination of total payroll will be amended to provide that, as of 2015, only employers whose total payroll for a year exceeds $2 million will be required to participate in the development of workforce skills for that year.

For more information, see page A.118 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

The Regulation respecting the determination of total payroll will be amended to provide that, as of 2015, only employers whose total payroll for a year exceeds $2 million will be required to participate in the development of workforce skills for that year.

For more information, see page A.118 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.