Resident of Quebec working outside the province -
Professional fees
Your question is the following: I worked outside Quebec during
the current tax year, but I reside in Quebec. I paid dues to a
professional corporation registered with the Office des professions
du Québec. These contributions were refunded to me by my employer.
However, they were considered as a taxable benefit in Quebec and
the employer issued an RL-1 slip with an amount in Box L.
How can I claim the Quebec non-refundable tax credit and the
taxes that have been paid?
Please follow the following steps:
1. On the "Left side menu on the Interview
tab", select the "T4 and employment
income".
2. Complete the T4 income earned outside Quebec by clicking
the plus sign "+" icon to the
right of the line "T4 income earned outside
Quebec".
3. To enter the information of the RL-1, click on
the plus sign "+" icon to the
right of the line "T4 and RL-1 (Relevé 1) income earned in
Quebec with QPP contributions".
4. In Box 14 leave the field blank and enter in Box A the amount
of this box or the amount in Box L.
5. For Boxes G and I of the RL-1, enter $0.00.
6. In Box 40 of the T4 Quebec, enter $0.00 and click on the
"Maple Leaf" icon to open a field for Quebec and
enter the amount in Box L of RL-1 slip.
7. Return to the "Left side menu on the Interview
tab" and select the "Interview setup"
section.
8. On the screen on your right, go to the "Employment
and other benefits" group and check the "Union or
professional dues not on T4 slips" and click
"Next" at the bottom of the page.
9. Return to the "Left side menu on the Interview
tab" and select the "Union or professional
dues".
10. On the page that appears, click the plus
sign "+" icon located to the right of the
line "Union or professional dues (not recorded on a T4
slip)".
11. On the page "Annual Union or professional
dues" in line "Annual union or professional
membership dues" enter the amount from Box L of RL-1 slip
and fill other fields if necessary.
12. Ignore the "Warnings" generated by the
software, except a "Warning" on "You have
a balance due on your Quebec tax return".
The non-refundable tax credit of Quebec will be carried forward
by the program on line 397.
For more information, consult the following links:
For the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/professional-membership-dues.html
For Revenu Québec:
https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-union-professional-or-other-dues/
ID: 20191202153428NAXX.xml
Webpage: KPA310-20191202153428NA.htm
