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Line 201 - Deduction for workers

Quebec Line 201 - Deduction for workers

The deduction for workers is equal to 6% of your eligible work income.

The maximum deduction you can claim is $1,420.

To calculate your deduction, complete Work Chart 201.

Eligible work income

Employment income, net income earned from a business you carried on alone or as a partner actively engaged in the business, research grants (net amount), Wage Earner Protection Program (WEPP) payments and amounts received under a work-incentive project.

NOTE

Do not include:

  • employment income consisting solely of taxable benefits that you received from previous employment (this amount is shown in box 211 of your RL-1 slip);

  • employment income received as:

    • an elected member of a municipal council,

    • a member of the council or executive committee of a metropolitan community, an agglomeration or a regional county municipality,

    • a member of a municipal utilities commission or corporation,

    • a member of the board of directors of a school service centre or school board, or

    • a member of the National Assembly, the House of Commons or the Senate of Canada, or the legislative assembly of a province other than Québec.

Indian

If you are an Indian, enter on line 7 of Work Chart 201 the eligible work income for which you can claim a deduction on line 293.