Where is the income
Income replacement indemnities, such as workers' compensation from the CNESST, belong on this line
What is Line 148 (Income replacement indemnities)
The deductible portion of alimony or child support payments made to a former spouse under a qualifying written agreement is entered here.
What is Line 225 (Support payments made)
The portion of your eligible medical expenses that exceeds 3% of your family's net income is claimed as a non-refundable credit on this line.
What is Line 381 (Medical expenses)
The total provincial income tax withheld from your paychecks, as shown in Box E of your RL-1 slip, is reported on this line.
What is Line 451 (Québec income tax withheld at source)
Unless you have private coverage, you must calculate and pay the premium for this provincial public plan on Schedule K of the TP1.
What is the Québec prescription drug insurance plan? / RAMQ
Tips not included on your RL-1 slip, alongside wage-loss replacement benefits, are grouped on this line.
What is Line 107 (Other employment income)
Adjustments to your deductions, such as the repayment of social assistance or a scholarship previously deducted, are reported here.
What is Line 276 (Adjustment of deductions)
Calculated on Schedule B, this line combines the age amount, the amount for a person living alone, and the amount for retirement income.
What is Line 361 (Age amount, amount for a person living alone and amount for retirement income)
Based on your RL-24 slips, this refundable tax credit helps offset the costs of daycare and summer camps.
What is Line 455 (Tax credit for childcare expenses)
Low- and middle-income families receive the GST/HST credit federally, but they must complete Schedule S on their TP1 to claim this specific provincial refundable credit.
What is the solidarity tax credit?
If you receive a pension from a Registered Pension Plan (RPP) or a superannuation plan, you'll declare it on this line.
What is Line 122 (Pension and superannuation)
Non-capital losses from previous years, including farm losses and limited partnership losses, are claimed here.
What is Line 289 (Non-capital losses from other years)
If you received non-taxable workers' compensation or CSST benefits, you must calculate an adjustment on this line to ensure fairness in your tax credits.
What is Line 358 (Adjustment for income replacement indemnities)
The non-refundable tax credit associated with the grossed-up amount of eligible and non-eligible dividends is claimed here
What is Line 415 (Dividend tax credit)
If you receive non-taxable workers' compensation, Quebec requires you to calculate an adjustment on Line 358 to reduce this fundamental base amount, unlike the federal return.
What is the basic personal amount?
While you report gross rents elsewhere, your net rental income goes on this specific line.
What is Line 136 (Rental Income)
Specific to Quebec, deductions for strategic investments like the Cooperative Investment Plan (CIP) are claimed on this line.
What is Line 287 (Deductions for strategic investments)
You use Schedule A to calculate the amount for dependants and the amount transferred by a child 18 or older enrolled in post-secondary studies, which lands on this line.
What is Line 367 (Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies)
Calculated on Schedule S, this refundable tax credit provides financial assistance to low- and middle-income families for QST and housing costs
What is Line 462 (Solidarity tax credit)
Quebec residents who work in another province must use Line 454 to claim this portion of income tax withheld for the rest of Canada
What is the transferable portion of the income tax withheld for another province?
Retiring allowances, death benefits, and other taxable income not reported elsewhere are lumped together on this catch-all line.
What is Line 154 (Other income)
This deduction, unique to the Quebec tax system, is equal to 6% of your eligible work income up to an indexed maximum
What is Line 201 (Deduction for workers)
To encourage experienced workers to stay in the workforce, the tax credit for career extension—available to workers aged 60 or older—is claimed here.
What is Line 391 (Tax credit for career extension)
Based on your total worldwide income, this line assesses the provincial contribution you must make to support the health system.
What is Line 446 (Contribution to the health services fund)
Unlike the federal return which tests the 3% threshold against an individual's net income, Quebec requires you to calculate medical expenses on Line 381 against 3% of this combined metric.
What is family net income?