T1 - Quebec TP1 tax guide index by line numbers
GUIDE - INCOME TAX RETURN - 2023
NEW FOR 2023
GENERAL INFORMATION
Abbreviations
First Nations members
Are you required to file an income tax return?
You or your spouse was exempt from income tax
Completing your return
Publications
Filing your return
RL slips, receipts and other supporting documents
Filing deadlines
Communicating confidential information to your representative
Direct deposit
Instalment payments
Correcting an oversight
At your service
SOLIDARITY TAX CREDIT
Calculation of the credit
You or your spouse was not resident in Canada throughout the year
Proof of eligibility for the housing component
Payment of the credit
Loss of entitlement to a payment
Deadline for claiming the credit
You did not claim the solidarity tax credit in your return for a previous year
LINE-BY-LINE HELP
INFORMATION ABOUT YOU AND YOUR SPOUSE
Lines 1 to 9 - Last name, first name and address
Line 10 and 10.1 - Telephone (for texts) and email address
Line 10.2 - Consent to receiving correspondence online only
Line 11 - Social insurance number
Line 12 - Your situation on December 31, 2023
Line 13 - Change in situation
Line 17 - Non-resident of Québec (province, territory or country of residence)
Line 18 - Date of and reason for your arrival in or departure from Canada
Line 19 - Income earned while you were not resident in Canada
Line 20 - Deceased person
Line 21 - Bankruptcy
Line 22 - Information return to be completed by the beneficiary of a designated trust
Line 23 - Separate returns
Line 24 - Virtual currency
Line 51 - Your spouse's net income
Line 10 and 10.1 - Telephone (for texts) and email address
Line 10.2 - Consent to receiving correspondence online only
Line 11 - Social insurance number
Line 12 - Your situation on December 31, 2023
Line 13 - Change in situation
Line 17 - Non-resident of Québec (province, territory or country of residence)
Line 18 - Date of and reason for your arrival in or departure from Canada
Line 19 - Income earned while you were not resident in Canada
Line 20 - Deceased person
Line 21 - Bankruptcy
Line 22 - Information return to be completed by the beneficiary of a designated trust
Line 23 - Separate returns
Line 24 - Virtual currency
Line 51 - Your spouse's net income
TOTAL INCOME
Foreign currency
Non-taxable amounts
Retroactive payments and support-payment arrears
Transfer of property
Split income
Line 96 - Canada Pension Plan (CPP) contribution
Line 96.1 - Pensionable earnings under the Canada Pension Plan (CPP)
Line 97 - Québec parental insurance plan (QPIP) premium
Line 98 - Québec Pension Plan (QPP) contribution
Line 98.1 - Pensionable salary or wages under the Québec Pension Plan (QPP)
Line 101 - Employment income
Line 102 - Taxable benefit on which no QPP contribution was withheld
Line 105 - Correction of employment income
Line 107 - Other employment income
Line 110 - Parental insurance benefits
Line 111 - Employment Insurance benefits
Line 114 - Old Age Security pension
Line 119 - Québec Pension Plan (QPP) or Canada Pension Plan (CPP) benefits
Line 122 - Payments from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or annuities
Line 123 - Retirement income transferred by your spouse
Line 128 - Taxable amount of dividends from taxable Canadian corporations
Line 130 - Interest and other investment income
Line 136 - Rental income
Line 139 - Taxable capital gains
Line 142 - Support payments received
Line 147 - Social assistance payments and similar financial assistance
Line 148 - Income replacement indemnities and net federal supplements
Line 154 - Other income
Line 164 - Business income
Line 96.1 - Pensionable earnings under the Canada Pension Plan (CPP)
Line 97 - Québec parental insurance plan (QPIP) premium
Line 98 - Québec Pension Plan (QPP) contribution
Line 98.1 - Pensionable salary or wages under the Québec Pension Plan (QPP)
Line 101 - Employment income
Line 102 - Taxable benefit on which no QPP contribution was withheld
Line 105 - Correction of employment income
Line 107 - Other employment income
Line 110 - Parental insurance benefits
Line 111 - Employment Insurance benefits
Line 114 - Old Age Security pension
Line 119 - Québec Pension Plan (QPP) or Canada Pension Plan (CPP) benefits
Line 122 - Payments from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or annuities
Line 123 - Retirement income transferred by your spouse
Line 128 - Taxable amount of dividends from taxable Canadian corporations
Line 130 - Interest and other investment income
Line 136 - Rental income
Line 139 - Taxable capital gains
Line 142 - Support payments received
Line 147 - Social assistance payments and similar financial assistance
Line 148 - Income replacement indemnities and net federal supplements
Line 154 - Other income
Line 164 - Business income
NET INCOME
Line 201 - Deduction for workers
Line 205 - Registered pension plan (RPP) deduction
Line 207 - Employment expenses and deductions
Line 214 - RRSP or PRPP/VRSP deduction
Line 215 - FHSA deduction
Line 225 - Support payments made (deductible amount)
Line 228 - Moving expenses
Line 231 - Carrying charges and interest expenses
Line 234 - Business investment loss
Line 236 - Deduction for residents of designated remote areas
Line 241 - Deduction for exploration and development expenses
Line 245 - Deduction for retirement income transferred to your spouse on December 31
Line 246 - Deduction for a repayment of amounts overpaid to you
Line 248 - Deduction for Québec Pension Plan (QPP) and Canada Pension Plan (CPP) contributions and Québec parental insurance plan (QPIP) premiums
Line 250 - Other deductions
Line 252 - Carry-over of the adjustment of investment expenses
Line 260 - Adjustment of investment expenses
Line 205 - Registered pension plan (RPP) deduction
Line 207 - Employment expenses and deductions
Line 214 - RRSP or PRPP/VRSP deduction
Line 215 - FHSA deduction
Line 225 - Support payments made (deductible amount)
Line 228 - Moving expenses
Line 231 - Carrying charges and interest expenses
Line 234 - Business investment loss
Line 236 - Deduction for residents of designated remote areas
Line 241 - Deduction for exploration and development expenses
Line 245 - Deduction for retirement income transferred to your spouse on December 31
Line 246 - Deduction for a repayment of amounts overpaid to you
Line 248 - Deduction for Québec Pension Plan (QPP) and Canada Pension Plan (CPP) contributions and Québec parental insurance plan (QPIP) premiums
Line 250 - Other deductions
Line 252 - Carry-over of the adjustment of investment expenses
Line 260 - Adjustment of investment expenses
TAXABLE INCOME
Line 276 - Adjustment of deductions
Line 278 - Universal Child Care Benefit and income from a registered disability savings plan (RDSP)
Line 287 - Deductions for strategic investments
Line 289 - Non-capital losses from other years
Line 290 - Net capital losses from other years
Line 292 - Capital gains deduction
Line 293 - Deduction for income situated on a reserve
Line 295 - Deductions for certain income
Line 297 - Miscellaneous deductions
Line 278 - Universal Child Care Benefit and income from a registered disability savings plan (RDSP)
Line 287 - Deductions for strategic investments
Line 289 - Non-capital losses from other years
Line 290 - Net capital losses from other years
Line 292 - Capital gains deduction
Line 293 - Deduction for income situated on a reserve
Line 295 - Deductions for certain income
Line 297 - Miscellaneous deductions
NON-REFUNDABLE TAX CREDITS
Line 350 - Basic personal amount
Line 358 - Adjustment for income replacement indemnities
Line 361 - Age amount, amount for a person living alone and amount for retirement income
Line 367 - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies
Line 376 - Amount for a severe and prolonged impairment in mental or physical functions
Line 378 - Expenses for medical services not available in your area
Line 381 - Medical expenses
Line 385 - Interest paid on a student loan
Line 390 - Tax credit for volunteer firefighters and search and rescue volunteers
Line 391 - Tax credit for career extension
Line 392 - Tax credit for recent graduates working in remote resource regions
Line 395 - Tax credits for donations and gifts
Line 396 - Home buyers' tax credit
Line 397 - Tax credit for union, professional or other dues
Line 398 - Tax credit for tuition or examination fees
Line 398.1 - Tax credit for tuition or examination fees transferred by a child
Line 358 - Adjustment for income replacement indemnities
Line 361 - Age amount, amount for a person living alone and amount for retirement income
Line 367 - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies
Line 376 - Amount for a severe and prolonged impairment in mental or physical functions
Line 378 - Expenses for medical services not available in your area
Line 381 - Medical expenses
Line 385 - Interest paid on a student loan
Line 390 - Tax credit for volunteer firefighters and search and rescue volunteers
Line 391 - Tax credit for career extension
Line 392 - Tax credit for recent graduates working in remote resource regions
Line 395 - Tax credits for donations and gifts
Line 396 - Home buyers' tax credit
Line 397 - Tax credit for union, professional or other dues
Line 398 - Tax credit for tuition or examination fees
Line 398.1 - Tax credit for tuition or examination fees transferred by a child
INCOME TAX AND CONTRIBUTIONS
Line 401 - Income tax on taxable income
Line 402 - Tax adjustment for a single payment accrued to December 31, 1971 (Schedule E)
Line 409 - Foreign tax credit (Schedule E)
Line 411 - Tax credit for the beneficiary of a designated trust (Schedule E)
Line 414 - Tax credit for contributions to authorized Québec political parties
Line 415 - Dividend tax credit
Line 422 - Tax credit for the acquisition of Capital régional et coopératif Desjardins shares
Line 424 - Tax credit for a labour-sponsored fund
Line 431 - Credits transferred from one spouse to the other
Line 432 - Alternative minimum tax carry-over, alternative minimum tax and deduction for logging tax
Line 438 - Annual registration fee for the enterprise register
Line 439 - Québec parental insurance plan (QPIP) premium on income from self-employment or employment outside Québec
Line 441 - Advance payments of tax credits
Line 443 - Special taxes and tax adjustment
Line 445 - Québec Pension Plan (QPP) contribution on income from self-employment
Line 446 - Contribution to the health services fund
Line 447 - Premium payable under the Québec prescription drug insurance plan
Line 402 - Tax adjustment for a single payment accrued to December 31, 1971 (Schedule E)
Line 409 - Foreign tax credit (Schedule E)
Line 411 - Tax credit for the beneficiary of a designated trust (Schedule E)
Line 414 - Tax credit for contributions to authorized Québec political parties
Line 415 - Dividend tax credit
Line 422 - Tax credit for the acquisition of Capital régional et coopératif Desjardins shares
Line 424 - Tax credit for a labour-sponsored fund
Line 431 - Credits transferred from one spouse to the other
Line 432 - Alternative minimum tax carry-over, alternative minimum tax and deduction for logging tax
Line 438 - Annual registration fee for the enterprise register
Line 439 - Québec parental insurance plan (QPIP) premium on income from self-employment or employment outside Québec
Line 441 - Advance payments of tax credits
Line 443 - Special taxes and tax adjustment
Line 445 - Québec Pension Plan (QPP) contribution on income from self-employment
Line 446 - Contribution to the health services fund
Line 447 - Premium payable under the Québec prescription drug insurance plan
REFUND OR BALANCE DUE
Line 451 - Québec income tax withheld at source
Line 451.1 - Amount from line 58 of your Schedule Q
Line 451.3 - Québec income tax withholding transferred by your spouse
Line 452 - Québec Pension Plan (QPP) or Canada Pension Plan (CPP) overpayment
Line 453 - Income tax paid in instalments
Line 454 - Transferable portion of the income tax withheld for another province
Line 455 - Tax credit for childcare expenses
Line 456 - Tax credits respecting the work premium
Line 457 - Québec parental insurance plan (QPIP) overpayment
Line 458 - Tax credit for home-support services for seniors
Line 459 - QST rebate for employees and partners
Line 460 - Tax shield
Line 462 - Other credits
Line 463 - Senior assistance tax credit
Line 466 - Financial compensation for home-support services
Line 474 - Refund
Line 476 - Refund transferred to your spouse
Line 478 - Refund
Line 480 - Accelerated refund
Line 475 - Balance due
Line 477 - Amount transferred by your spouse
Line 479 - Balance due
Line 451.1 - Amount from line 58 of your Schedule Q
Line 451.3 - Québec income tax withholding transferred by your spouse
Line 452 - Québec Pension Plan (QPP) or Canada Pension Plan (CPP) overpayment
Line 453 - Income tax paid in instalments
Line 454 - Transferable portion of the income tax withheld for another province
Line 455 - Tax credit for childcare expenses
Line 456 - Tax credits respecting the work premium
Line 457 - Québec parental insurance plan (QPIP) overpayment
Line 458 - Tax credit for home-support services for seniors
Line 459 - QST rebate for employees and partners
Line 460 - Tax shield
Line 462 - Other credits
Line 463 - Senior assistance tax credit
Line 466 - Financial compensation for home-support services
Line 474 - Refund
Line 476 - Refund transferred to your spouse
Line 478 - Refund
Line 480 - Accelerated refund
Line 475 - Balance due
Line 477 - Amount transferred by your spouse
Line 479 - Balance due
Signature
YOUR RIGHTS AND OBLIGATIONS as a taxpayer
Protection of confidential information
Government departments and bodies to which we may communicate tax information
Laws administered by Revenu Québec
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