T1 - Quebec TP1 tax guide index by line numbers
GUIDE - INCOME TAX RETURN - 2024
NEW FOR 2024
GENERAL INFORMATION
Are you required to file an income tax return?
You or your spouse was exempt from income tax
First Nations members
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
INFORMATION ABOUT YOU AND YOUR SPOUSE
- Lines 1 to 9 - Last name, first name and address
- Line 10.2 - Documents
- Lines 10.3 to 10.5 - Notifications
- Line 11 - Social insurance number
- Line 12 - Your situation on December 31, 2024
- 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 to 21.3 - Bankruptcy
- Line 22 - Information return to be completed by the beneficiary of a designated trust
- Line 23 - Separate returns
- Line 24 - Cryptoassets
- Line 51 - Your spouse's net income
TOTAL INCOME
Foreign currency
Non-taxable amounts
Retroactive payments and support-payment arrears
Transfer of property
- Lines 96 and 96.2 - Canada Pension Plan (CPP) contribution
- Line 96.1 - Pensionable earnings under the Canada Pension Plan (CPP)
- Line 97 - Québec parental insurance plan (QPIP) premium
- Lines 98 and 98.2 - 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
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 291 - Deduction for a qualifying business transfer
- 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
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
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
Signature
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Protection of confidential information
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