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Notes
(1) Quebec’s credit rate is applied to the dollar amounts shown in the table to determine the
credit value. For example, the basic personal credit amount of $11,305 is multiplied by
20% to determine the credit value of $2,261.
The unused portion of all non-refundable credits may be transferred from one spouse/
partner to another, but only after all credits have been taken into account in the calculation
of the individual’s income tax otherwise payable.
(2) Quebec indexes its tax credits each year by using an inflation factor that is calculated
based on the provincial rate of inflation, excluding changes in liquor and tobacco taxes.
The Quebec inflation factor is 0.97% for 2014.
(3) This credit is available for a dependent child who is under the age of 18 and is engaged
in full-time professional training or post-secondary studies for each completed term,
to a maximum of two semesters per year per dependant. It is also available for infirm
dependants who are engaged in such activities part-time. The amount claimed is reduced
by 80% of the dependant’s income for the year, calculated without including
any scholarships, fellowships or awards received during the year.
Quebec Non-Refundable Tax Credit Rates and Amounts for 2014
Tax rate applied to credits
1
20%
Indexation factor
2
0.97%
Basic personal amount
$11,305
Amounts for dependants:
Child under 18 engaged in full-time training or post-secondary studies
3
Child over 17 who is a full-time student
4
Other dependants over 17
5
2,085
3,035
Person living alone or with a dependant:
6, 7
Basic amount
Single-parent amount
1,325
1,640
Age 65 and over
6
2,435
Experienced workers (age 65 and over)
8
3,000
Pension
6
(max)
2,160
Disability
2,570
Union and professional dues
9
Tuition fees
10
8%
Interest paid on student loans
11
20%
Medical expenses
12
Charitable donations
13
Credit rate on first $200
Credit rate on balance
20%
24%
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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Current as of December 31, 2014