ARCHIVED - Information for Residents of Quebec

5005-PC Rev.17

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What's new for 2017?

We list the service enhancements and major changes below, including announced income tax changes that were not law when this information was published. You will find more information about these changes or any other recent developments in the General Income Tax and Benefit Guide.

Our services

Address and direct deposit changes – If you are registered for the full version of CRA’s My Account or CRA’s mobile apps, you can change your address and update your direct deposit information in participating NETFILE certified tax preparation software. For more information, go to NETFILE.

ReFILE – This service allows you to submit a request to adjust your return using NETFILE.

Individuals and families

Scholarships, fellowships, bursaries, and artists' project grants exemption (line 130) – The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level.

Canada caregiver amount – The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions.

Your tuition, education, and textbook amounts (line 323) – As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level.

Medical expenses (lines 330 and 331) – Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years. See Eligible medical expenses and How to change your return in the guide.

Donations and gifts (line 349) – A gift of ecologically sensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program. For more information, see Gifts of ecologically sensitive land in Pamphlet P113, Gifts and Income Tax.

Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated.

Children’s arts amount (line 370) – As of January 1, 2017, this amount has been eliminated.

Children’s fitness tax credit (lines 458 and 459) – As of January 1, 2017, this credit has been eliminated.

Disability tax credit (DTC) certification – As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability-Related Information.

Interest and investments

Investment tax credit (line 412) – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 1, 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit.

Labour-sponsored funds tax credit (lines 411 and 419) – As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour sponsored venture capital corporations (LSVCC) has been eliminated. The provincially registered LSVCC can still be claimed on lines 413 and 414.

Getting ready to do your taxes

Use this checklist to get ready to file your tax return. Filing a tax return on time will ensure you get all the benefits and credits you are entitled to and that your benefit payments are not delayed or stopped.

• Gather all your documents, such as T4 and T5 slips, receipts, notice of assessment and last year’s tax return.
• Find out if your tax return and payment are due on April 30, 2018.
• Update any changes to your marital status, address or number of children for benefit purposes.
• Sign-up for direct deposit.
• Find out if you can get help doing your taxes.
• Find out about the different ways you can file your tax return.

Did you know...

There are benefits to filing a tax return even if you don’t earn income! Filing early ensures your benefit and credit payments are not delayed or stopped. These include:

• Guaranteed income supplement (GIS);
• Canada child benefit (CCB);
• GST/HST credit; and
• Working income tax benefit (WITB).

If you have a spouse or common-law partner, he or she should also file a return early.

Getting the right benefit amount

Changes to your marital status, the number of children in your care, or your address directly affect your benefit payments. Let us know to avoid delays and incorrect payments.

Update your personal information with the CRA using one of these online tools:

• MyBenefits CRA mobile app at Mobile apps – Canada Revenue Agency;
• My Account for individuals.

Do you have to file a return?

Some of the most common reasons when you must file a tax return are:

• You have to pay tax for 2017.
• The CRA sent you a request to file a return.
• You and your spouse or common-law partner elected to split pension income for 2017.
• You received working income tax benefit advance payments in 2017.
• You disposed of capital property in 2017 or you realized a capital gain.

Even if none of these requirements applies to you, you should still file a return if:

• You want to claim a refund.
• You want to claim the working income tax benefit for 2017.
• You want to receive the GST/HST credit or the Canada child benefit.

For other reasons to file, go to Your tax obligations.

Return due date

File your 2017 tax return on or before April 30, 2018.

Self-employed persons – File your 2017 tax return on or before June 15, 2018, if you or your spouse or common law partner ran a business in 2017. However, file by April 30, 2018 if your business expenditures are primarily in connection with a tax shelter.

Deceased persons – See Guide T4011, Preparing Returns for Deceased Persons or go to Important dates for Individuals.

Payment due date

Pay any balance due for 2017 on or before April 30, 2018.

You can pay online or in person. For more information, go to Make a payment to the Canada Revenue Agency or contact your financial institution.

If you can’t pay your taxes by April 30, 2018, go to When you owe money – collections at the CRA.

Penalties and interest

Penalties – The CRA may charge you a penalty if:

• you filed your return late and you owe tax for 2017;
• you repeatedly failed to report income on your return; or
• you knowingly omitted or gave false information.

Interest – If you have a balance owing for 2017, the CRA charges compound daily interest starting May 1, 2018, on any unpaid amounts owing for 2017. This includes any balance owing if the CRA reassesses your return.

Ways to file your tax return

NETFILE – Use our secure service to complete and file your tax return electronically using tax preparation software or a web tax application. Go to NETFILE for a list of available software and applications; including free ones.

EFILE – This is a secure service that lets authorized service providers, including a discounter, complete and file your return electronically. For more information, go to EFILE for individuals.

Auto-fill my return – This is a secure CRA service that automatically fills in certain parts of your current year return. You must be registered with My Account and be using a certified software product that offers this option. For more information, go to About Auto-fill my return.

File a paper return – Mail your return to your tax centre at the address given on the back of your forms book. If you prepare your return or other people’s returns, mail each person’s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope.

Processing time

Our goal is to send you a notice of assessment, as well as any refund, within:

• two weeks, if you file online; or
• eight weeks, if you file a paper return.

Need help doing your taxes?

Community Volunteer Income Tax Program – If you have a modest income and a simple tax situation, community organization volunteers may be able to prepare your return for you. For more information, go to Volunteer to do taxes for people in your community.

Tax information videos – For videos on topics such as the income tax and benefit return, the Canadian tax system, tax measures for persons with disabilities, registering for My Account and much more, go to CRA Multimedia library.

Tax information phone service (TIPS) – For personal and general tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Individual tax enquiries – Call 1-800-959-8281 to speak to an agent.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to Direct deposit.

For more information

Go to E-services for individuals for more information and to use our services and tools.

• Log in or register for My Account, MyCRA or MyBenefitsCRA to use a wide range of services.
• Download our Forms and publications.
• Use our online calculators to find out your Canada child benefit or other amounts.

Remember...

• Flip your slip! Look on the back of your slips for information on where to report an amount.
• Sign and date your return.
• Attach to your return only the documents requested. Keep all other supporting documents.
• Send your tax return to the Canada Revenue Agency.

Completing your forms

All the forms you need to calculate your federal tax are included in the Quebec – 2017 General Income Tax and Benefit Return. Complete the schedules that apply to you, and attach a copy to your return.

If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment in a province outside Quebec, complete Form T2203, Provincial and Territorial Taxes for 2017 – Multiple Jurisdictions.

The province of Quebec develops and administers its tax laws and policies. If you live in the province of Quebec, you may need to file a separate provincial income tax return.

For information about your tax liability, visit Revenu Québec.

Child assistance

Child assistance is a form of financial assistance paid to all eligible Quebec families with one or more dependent children under 18 years of age.

The payment is calculated based on your family income for the previous year, your conjugal status (with or without a spouse), the number of dependent children under the age of 18 living with you and the number of children in shared custody.

You must file your application for child assistance with Retraite Québec. You must also inform Retraite Québec of any change in your family situation.

You do not have to file an application for a new birth in Quebec. The Registrar of Civil Status will automatically notify Retraite Québec.

You can apply at Retraite Québec or contact Retraite Québec to obtain the Form LPF-800, Application for Child Assistance Payments.

For more information

For more information on your file, visit My Account at Retraite Québec.

For more information on child assistance payments, visit Retraite Québec or call one of the following telephone numbers: