2022 Calculateur D'impôt Sur Le Revenu au Québec

Calculatrice gratuite d'impôt sur le revenu de l'Québec 2022 pour estimer rapidement vos impôts provinciaux. Obtenez une meilleure visibilité sur votre tranche d'imposition, votre taux marginal d'imposition, votre taux d'imposition moyen, vos retenues sur les salaires, vos remboursements d'impôts ou les impôts dus en 2022.

Vos Résultats

  • Total income
    $0
  • Total tax
    $0
    Federal Tax
    $0
    Provincial Tax
    $0
  • After-tax income
    $0
  • Average tax rate
    0.00%
    Marginal tax rate
    0.00%

Summary

Please enter your income, deductions, gains, dividends, and taxes paid to get a summary of your results.

These calculations are approximate and include the following non-refundable tax credits: the basic personal tax amount, CPP/QPP, QPIP, and EI premiums, and the Canada employment amount. After-tax income is your total income net of federal tax, provincial tax, and payroll tax. Rates are up to date as of June 22, 2021.

Quebec Provincial 
and Federal tax brackets

Your taxable income places you in the following tax brackets.

Canadian federal tax bracketCanadian federal tax rate
$49,020 or less15.00%
$49,020 - $98,04020.50%
$98,040 - $151,97826.00%
$151,978 - $216,51129.00%
More than $216,51133.00%
Quebec tax bracketQuebec tax rate
first $42,1845.06%
over $42,184 up to $84,3697.70%
over $84,369 up to $96,86610.50%
over $96,866 up to $117,62312.29%
over $117,623 up to $159,48314.70%
over $159,483 up to $222,42016.80%
over $222,42020.50%
How to calculate Quebec net income?

The easiest way to calculate your net income would be to use an income tax calculator for Québec income. You might know this as a take home pay calculator, or salary calculator. Most calculators will allow you to choose any province, so just be sure that calculating Québec income tax is an option. You’ll be asked your employment income (including self-employment income), your RRSP contributions or deductions, and any other income gains you may have made in the year.

If you want to calculate your net income on your own, follow these steps:

You’ll need to consider all the reportable sources of income you have (employment, tips, wage loss subsidies, pensions, investments, etc.). If you’re a salaried or hourly employee, you won’t be able to use the amount that gets deposited into your bank account. You’ll need to use your full salary amount, or the year-to-date gross amount on your pay stub (which is your take home pay prior to any deductions of taxes, etc). If you work irregular hours, you’ll have to add up all your pay stubs to figure out your annual income. Also be sure to include any wage garnishments that may apply. Forgetting to include income can affect your marginal tax rate.

Once you know your annual gross income, you’ll need to subtract any deductions that apply. This includes any employment expenses you may have had: think union dues or benefits. In Québec, specifically, there’s the Québec Pension Plan (QPP) or the Québec Parental Insurance Plan (QPIP) to consider. You’ll also need to factor in your RRSP contributions.

This results in your net income—you can then go a step further and calculate your taxable income, from which you can calculate how much taxes you’ll owe and if you’ll receive a refund.

Figure out which tax bracket you’re in (federally and provincially with Revenu Québec). Tax brackets are also known as the marginal tax rates for federal and provincial taxes. These tax amounts are a percentage of your taxable income. Deduct the applicable tax amounts from your income. You’ll now know your after tax income.

There are many non-refundable tax credits available on a federal level, but also at a provincial one too. These credits won’t give you any money back if your tax payable is zero, but they will decrease your amount owing if you have one.

Employment income

Self-employment income
Capital gains
Eligible dividends
Ineligible Dividends
Other income
RRSP deduction

Self-employment income

Self-employment income

If you are self-employed, it’s possible that you don’t receive a paycheck. You’re responsible for keeping track of your income and paying taxes as well as any other deductions, on your own. There is no payroll tracking this for you. For this reason, it’s important to keep these amounts separate from any income you may have earned that would have CPP/QPP and EI deductions.

Capital gains

Capital gains

Most provinces have their own rates for which taxes on capital gains are calculated. Typically, capital gains are taxed at a lower rate than employment income. When you sell a capital property for more than the total of its adjusted cost base and the outlays and expenses incurred to sell the property, you are considered to have a capital gain. Capital property includes cottages, land, buildings, equipment used in a business or rental operations, and, most commonly, securities such as stocks, bonds, and units of a mutual fund trust.

Eligible dividends

Eligible dividends

Eligible dividends are dividends received from a Canadian corporation that has elected to provide eligible dividends. They are the profits you receive from your share of the ownership in a corporation. These dividends are grossed-up and then a dividend tax credit is applied to reflect the higher rate of corporate taxes paid.

Ineligible Dividends

Ineligible Dividends

Ineligible dividends, also known as small business dividends, are any dividends issued by a Canadian corporation, public or private, which are not eligible for the eligible dividend tax credit. Ineligible dividends don’t get the preferential treatment that eligible dividends get because these small corporations aren’t paying as many taxes.

Other income

Other income

Other types of income can be wage loss replacement contributions, research grants, royalties, employee profit sharing plans, and any other employment income not reported on a T4 slip.

RRSP deduction

RRSP deduction

Your RRSP contributions can be used as a deduction which can create savings on your tax return. It’s important to note that there is a limit to how much you can contribute to your RRSP. The limit is set by the salary you received the previous year.

Other incomes to understand in Quebec

What is interest income?
What are passive incomes?
What are short-term capital gains?
What are long-term capital gains?
What other incomes are there?

What is interest income?

What is interest income?

Interest income typically comes from bank accounts and will be listed on a T5 unless it is under $50. If you’ve gained interest income that was not reported on a T-Slip you are still responsible for including it on your tax return. Interest income can also come from Canada savings bonds (CSBs), treasury bills, earnings on a life insurance policy, and foreign interest and dividends.

What are passive incomes?

What are passive incomes?

Passive income is income that comes from owning capital property or assets that generate income without excessive effort on the part of the earner. Most of the time, passive income is considered taxable income in Canada.

What are short-term capital gains?

What are short-term capital gains?

Unlike our neighbours in the US, there is no differentiation between the length of time you hold an investment asset. Capital gains in Canada are taxed at the same rate when it comes to length of time held.

What are long-term capital gains?

What are long-term capital gains?

Long term capital gains are taxed based on the marginal rate your income falls into. As previously mentioned, there is no difference on taxation solely based on the length of time the asset is held.

What other incomes are there?

What other incomes are there?

Other income for Québec residents can include the following:

  • Scholarships and bursaries
  • Income supplement received under a government work-incentive project
  • Refund of unused RRSP or PRPP/VRSP contributions
  • Recovery of a deduction for contributions to a spousal RRSP
  • Recovery of resource deductions
  • Wage Earner Protection Program (WEPP) payments
  • Recovery of deductions for the purchase of tools
  • Withdrawals over the allowable amount from an RRSP under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP)
  • Canada Emergency Response Benefit (CERB)
  • Canada Emergency Student Benefit (CESB)
  • and Canada recovery benefits (CRB)
  • Other income that is not report on a T4 or RL-1 or RL-2

Sources of income that are deemed to be “other income” are taxed at the same Québec tax rate as your employment income.

Understanding Quebec deductions & credits

CRA Contributions
Mortgage Interest
Charitable Donations
Student Loan Interest
Child & Dependant Care Expense
College Education Expense
Mental Health Credits
Other Deductions

CRA Contributions

CRA Contributions

The federal government offers many credits and deductions to all Canadians. It’s important to familiarize yourself with which benefits are available to you so that you can be educated about your finances and tax obligations.

Mortgage Interest

Mortgage Interest

Mortgage interest is not something that is tax-deductible for most Canadians. There are no provincial credits or deductions for mortgage interest. At a federal level, you can claim your mortgage interest if the property in question is being used to generate income.

Charitable Donations

Charitable Donations

You can claim a tax credit based on the eligible amount of your gift to a CRA qualified donee. Eligible amount is the amount you’ve donated, minus any benefits you are entitled to in gratitude for your donation. This means, if you’ve received a gift for donating, you need to factor that into the amount you’ve donated. You can choose to claim part of the eligible amount of the donations you’ve made in a tax year and carry forward any unused part for up to 5 years.

Student Loan Interest

Student Loan Interest

Students claim a tax credit if they (or a person related to them) paid interest on a student loan in Québec. Even if the tax credit is not being claimed in the current tax year, it’s to your advantage to include the amount of interest so that you can carry forward. This tax credit is non-refundable, meaning it will not create a refund and only reduce the amount of taxes you owe.

Child & Dependant Care Expense

Child & Dependant Care Expense

Revenu Québec offers a childcare expenses tax credit for residents that meet the qualifications. The rate is based on your family income. Childcare expenses are not limited to daycare centres; you can also include expenses paid to a preschool education centre, nursery school, kindergarten, and camps—as long as they were not subsidized.

College Education Expense

College Education Expense

You can claim a tax credit for your tuition or examination fees paid, provided they have not been previously used. You can transfer the unused portion of the tax credit to your or your spouse's father or mother; or your or your spouse's grandfather or grandmother.

Mental Health Credits

Mental Health Credits

For mental health credits to apply, therapy has to be prescribed and supervised by one of the following practitioners: a psychologist, a medical doctor, or a nurse practitioner. In Canada, you can claim amounts paid for therapy as a medical expense. This also means that you are eligible for the disability tax credit (DTC). To qualify for the disability tax credit a medical practitioner has to certify that you have a severe and prolonged impairment and provide the effects of that impairment.

Other Deductions

Other Deductions

In Québec, other deductions can include:

  • deduction for a social benefits repayment
  • deduction for amounts transferred to an RPP, an RRSP, a RRIF, a PRPP/VRSP or an annuity
  • deduction for an amount already included in income (RRSP or RRIF)
  • deduction for a refund of unused RRSP or PRPP/VRSP contributions
  • disability supports deduction
  • deduction for legal fees
  • deduction for the purchase of an income-averaging annuity for artists
  • deduction for a repayment of support
  • deduction for a loss in the value of investments in an RRSP, a RRIF or a PRPP/VRSP
  • deduction for the repayment of a QESI amount
  • deduction for amounts transferred to a registered disability savings plan (RDSP)

FAQs

In Quebec, you’ll be responsible for filing two returns: one for the CRA (federal) and the other for Revenu Quebec (provincial). The deadline for filing your personal income tax return is April 30, both with the CRA and Revenu Quebec. It’s important to note that any balance due must also be paid by April 30. If you or your spouse were self-employed, you have until June 15 to file your federal return. You’ll also have until June 15 to file your return in Quebec if you earned income as a family-type resource or intermediate resource.

Tax in Quebec is determined by the taxable income amount: $45,105 or less is taxed at 15%, more than $45,105 but not more than $90,200 is taxed at 20%, more than $90,200 but not more than $109,755 is taxed at 24% and amounts more than $109,755 is taxed at 25.75%.

It’s suggested you use a Quebec tax calculator to estimate the amount of taxes you will owe on your income. Tax calculators are a great tool to quickly estimate your federal and provincial taxes.

Your employers will withhold taxes, contributions and premiums from your salaries or wages. If you are self-employed, or earn rental income (for example, you own a rental building), you may have to remit your income tax, contributions and premiums in installments.

Although Quebec became the first province in Canada to introduce a carbon tax. The Quebec carbon tax mostly targets energy producers, such as oil companies. Currently, only residents of Ontario, Manitoba, Saskatchewan and Alberta are eligible for the federal rebate.

You should keep your tax records, including receipts, slips and any other supporting documents for at least six years. You may need to provide a copy of your return or proof of claims to the CRA for multiple reasons.

If you are to receive a refund more than $2 you should receive it within 14 working days if you file your tax return online. If you mailed your return, it can take up to six weeks to receive a refund. Revenu Quebec only begins processing returns in March, so you likely won’t receive a refund before April. As for receiving your federal refund, you may receive your refunds in 2 weeks if you filed online or in 8 weeks if you filed physically.

You’ll need to consider all reportable sources of income you have (employment, tips, wage loss subsidies, pensions, investments, etc.). You’ll need to use your full salary amount, or the year to date gross amount on your pay stub (which is your take home pay prior to any deductions of taxes, etc). If you work irregular hours, you’ll have to add up all your pay stubs to figure out your annual income. Also be sure to include any wage garnishments that may apply.

You can send your completed Revenu Quebec return to one of their addresses in Quebec City (3800, rue de Marly, C. P. 25555, succursale Terminus, Quebec (Quebec), G1A 1B9) or Montreal (C. P. 2500, succursale Place-Desjardins, Montreal (Quebec), H5B 1A3)

Capital gains have an inclusion rate of 50% in Canada, which means that you have to include 50% of your capital gains as income on your tax return. On the 50% of the gains, you’ll be taxed between 13.76% and 26.65%, depending on the amount of income you’ve earned over the course of the year.

The amount of taxes your employer(s) deduct from your paycheck is withholding tax. The amount depends on how much income you make. It is typically based on federal and provincial marginal tax rates. You can request that more or less tax be withheld.

Quebec marginal tax rate is another term for tax brackets. Tax in Quebec is determined by the taxable income amount:

  • $45,105 or less is taxed at 15%,
  • more than $45,105 but not more than $90,200 is taxed at 20%
  • more than $90,200 but not more than $109,755 is taxed at 24%
  • Amounts more than $109,755 is taxed at 25.75%.

Quebec’s tax brackets are:

  • $45,105 or less (taxed at 15%)
  • $45,105-$90,200 (taxed at 20%)
  • $90,200-$109,755 (taxed at 24%)
  • $109,755+ (taxed at 25.75%)

Generally, there is no tax on the money you make from selling your home. This is the case if it was your principal residence every year since you purchased it. Specific tax obligations apply when you buy, sell, rent or renovate a house in Quebec. These taxes are usually due upon closing and are not related to your year tax return. If you’re thinking of buying a property, you can find out what the land transfer tax would be by using a Quebec property tax calculator. Additionally, you may be entitled to certain tax benefits, such as the home buyers’ tax credit if it’s your first time purchasing a home.

There are approximately 50 tax credits that Revenu Quebec offers. These credits relate to parents and future parents (including single-parent families), loss of independence, students and recent graduates, among others.

Once you’ve completed and filed your tax return, you can make a payment to Revenu Quebec on a financial institution's website by using a payment code, in person at a financial institution or at an ATM, or by mail. You can make payments to the CRA in a similar manner via ‘My Payment Service’. You can pay using your Visa, Mastercard, or Interac debit card from the CRA’s website.

A tax on split income (TOSI) applies to certain types of income for individuals born in 2003 or later. In cases where TOSI applies, the disability tax credit, the dividend tax credit, and the nonresident tax credit may be used to reduce the tax payable for the year. Form T1206 (Tax on Split Income) can be used to obtain more information.

The amount of reduction related to your RRSP contributions depends on the amount you’ve put in your RRSP and the tax bracket you fall into.