Revenu Québec Infos

Starting January 1, 2018, input tax refund (ITR) restrictions for large businesses will be phased out.

Large businesses will be entitled to claim ITRs on goods and services subject to the restrictions at the following rates:

• 25% for 2018;
• 50% for 2019;
• 75% for 2020;
• 100% for 2021 onward.

On January 1 of each year, QST that has been paid or becomes payable for acquisitions of goods and services subject to the restrictions can be included (at the applicable rate for the year) in the calculation of the large business's ITRs.

For general information about:

• allowances for expenses subject to the restrictions, click Allowances;
• taxable benefits related to goods and services subject to the restrictions, click Employee Benefits;
• the trade-in of a road vehicle subject to the restrictions, click Purchaser Not Required to Collect the GST or QST (or Calculate the QST);
• the reimbursement of expenses that are incurred by employees and subject to the restrictions, click Reimbursements;
• the QST on goods and services subject to the restrictions that must be remitted upon the cancellation of QST registration, click Paying GST and GST on Property in Your Possession at the Time of Cancellation;
• motor vehicles at the disposal of a dealership's employees and clients, click Use of Courtesy or Demonstration Vehicles.

For more information, consult interpretation bulletin TVQ. 206.1-10, Particulars regarding the phasing out of the ITR restrictions applicable to large businesses that is to begin on January 1, 2018, on the Publications du Québec website.

Starting January 1, 2018, input tax refund (ITR) restrictions for large businesses will be phased out. 

Large businesses will be entitled to claim ITRs on goods and services subject to the restrictions at the following rates: 

• 25% for 2018;
• 50% for 2019;
• 75% for 2020;
• 100% for 2021 onward.

On January 1 of each year, QST that has been paid or becomes payable for acquisitions of goods and services subject to the restrictions can be included (at the applicable rate for the year) in the calculation of the large business's ITRs.

For general information about:

• allowances for expenses subject to the restrictions, click Allowances;
• taxable benefits related to goods and services subject to the restrictions, click Employee Benefits;
• the trade-in of a road vehicle subject to the restrictions, click Purchaser Not Required to Collect the GST or QST (or Calculate the QST);
• the reimbursement of expenses that are incurred by employees and subject to the restrictions, click Reimbursements;
• the QST on goods and services subject to the restrictions that must be remitted upon the cancellation of QST registration, click Paying GST and GST on Property in Your Possession at the Time of Cancellation;
• motor vehicles at the disposal of a dealership's employees and clients, click Use of Courtesy or Demonstration Vehicles.

For more information, consult interpretation bulletin TVQ. 206.1-10, Particulars regarding the phasing out of the ITR restrictions applicable to large businesses that is to begin on January 1, 2018, on the Publications du Québec website.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2018 are as follows:

• The maximum insurable earnings have been increased from $72,500 to $74,000.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $397.30 to $405.52.
• The maximum employer contribution has been increased $556.08 per employee to $567.58 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $705.43 to $720.02.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2018 are as follows:

• The maximum insurable earnings have been increased from $72,500 to $74,000.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $397.30 to $405.52.
• The maximum employer contribution has been increased $556.08 per employee to $567.58 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $705.43 to $720.02.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2018 are as follows:

• The maximum insurable earnings have been increased from $72,500 to $74,000.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $397.30 to $405.52.
• The maximum employer contribution has been increased $556.08 per employee to $567.58 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $705.43 to $720.02.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2018 are as follows:

• The maximum insurable earnings have been increased from $72,500 to $74,000.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $397.30 to $405.52.
• The maximum employer contribution has been increased $556.08 per employee to $567.58 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $705.43 to $720.02.

The limits and rates related to the Québec parental insurance plan (QPIP) for 2018 are as follows:

• The maximum insurable earnings have been increased from $72,500 to $74,000.
• The qualifying threshold remains $2,000.
• The employee contribution rate remains 0.548%.
• The employer contribution rate remains 0.767%.
• The maximum employee contribution has been increased from $397.30 to $405.52.
• The maximum employer contribution has been increased $556.08 per employee to $567.58 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource remains 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 $705.43 to $720.02.

As of 2018, the rate applicable to variable E (value of personal tax credits on form TP-1015.3-V, Source Deductions Return) is reduced from 16% to 15%.

For more information, see guide TP-1015.F-V, Formulas to Calculate Source Deductions and Contributions.

As of 2018, the rate applicable to variable E (value of personal tax credits on form TP-1015.3-V, Source Deductions Return) is reduced from 16% to 15%.

For more information, see guide TP-1015.F-V, Formulas to Calculate Source Deductions and Contributions.

As of 2018, the rate applicable to variable E (value of personal tax credits on form TP-1015.3-V, Source Deductions Return) is reduced from 16% to 15%.

For more information, see guide TP-1015.F-V, Formulas to Calculate Source Deductions and Contributions.

As of 2018, the rate applicable to variable E (value of personal tax credits on form TP-1015.3-V, Source Deductions Return) is reduced from 16% to 15%.

For more information, see guide TP-1015.F-V, Formulas to Calculate Source Deductions and Contributions.

As of 2018, the rate applicable to variable E (value of personal tax credits on form TP-1015.3-V, Source Deductions Return) is reduced from 16% to 15%.

For more information, see guide TP-1015.F-V, Formulas to Calculate Source Deductions and Contributions. 

The limits and rates related to the Québec Pension Plan (QPP) for 2018 are as follows:

• The maximum pensionable earnings have been increased from $55,300 to $55,900.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,800 to $52,400.
• The contribution rate is 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,797.20 to $2,829.60.
• The maximum employer contribution has been increased from $2,797.20 to $2,829.60 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource is 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,594.40 to $5,659.20.

The limits and rates related to the Québec Pension Plan (QPP) for 2018 are as follows:

• The maximum pensionable earnings have been increased from $55,300 to $55,900.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,800 to $52,400.
• The contribution rate is 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,797.20 to $2,829.60.
• The maximum employer contribution has been increased from $2,797.20 to $2,829.60 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource is 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,594.40 to $5,659.20.

The limits and rates related to the Québec Pension Plan (QPP) for 2018 are as follows:

• The maximum pensionable earnings have been increased from $55,300 to $55,900.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,800 to $52,400.
• The contribution rate is 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,797.20 to $2,829.60.
• The maximum employer contribution has been increased from $2,797.20 to $2,829.60 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource is 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,594.40 to $5,659.20.

The limits and rates related to the Québec Pension Plan (QPP) for 2018 are as follows:

• The maximum pensionable earnings have been increased from $55,300 to $55,900.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,800 to $52,400.
• The contribution rate is 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,797.20 to $2,829.60.
• The maximum employer contribution has been increased from $2,797.20 to $2,829.60 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource is 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,594.40 to $5,659.20.

The limits and rates related to the Québec Pension Plan (QPP) for 2018 are as follows:

• The maximum pensionable earnings have been increased from $55,300 to $55,900.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,800 to $52,400.
• The contribution rate is 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,797.20 to $2,829.60.
• The maximum employer contribution has been increased from $2,797.20 to $2,829.60 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource is 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,594.40 to $5,659.20.

You are not required to withhold income tax if you pay only directors' fees to a director who is not resident in Canada and who does not attend meetings in Québec or perform any duties there—for example, a director who is outside Canada and attends a meeting in Québec by teleconferencing (conference call, video conferencing, etc.).

However, you are required to withhold income tax if the director attends meetings in Québec or performs any duties there. The tax is withheld from the value of the directors' fees paid for the portion of the services performed for you by the director in Québec that is attributable to the director's presence at meetings in Québec or the director's performance of any duties there.

For more information, refer to Directors' Fees.

You are not required to withhold income tax if you pay only directors' fees to a director who is not resident in Canada and who does not attend meetings in Québec or perform any duties there—for example, a director who is outside Canada and attends a meeting in Québec by teleconferencing (conference call, video conferencing, etc.).

However, you are required to withhold income tax if the director attends meetings in Québec or performs any duties there. The tax is withheld from the value of the directors' fees paid for the portion of the services performed for you by the director in Québec that is attributable to the director's presence at meetings in Québec or the director's performance of any duties there.

For more information, refer to Directors' Fees.

You are not required to withhold income tax if you pay only directors' fees to a director who is not resident in Canada and who does not attend meetings in Québec or perform any duties there—for example, a director who is outside Canada and attends a meeting in Québec by teleconferencing (conference call, video conferencing, etc.).

However, you are required to withhold income tax if the director attends meetings in Québec or performs any duties there. The tax is withheld from the value of the directors' fees paid for the portion of the services performed for you by the director in Québec that is attributable to the director's presence at meetings in Québec or the director's performance of any duties there.

For more information, refer to Directors' Fees.