Tax return 101

These amounts and tax credits increased:

• the senior assistance tax credit
• the deduction for workers
• the basic personal amount
• the income thresholds at which certain tax credits are reduced
• the amount for a person living alone
• the age amount
• the basic exemption for calculating the contribution to the health services fund

Tax credit rate

For 2022, the tax credit rate increased from 35% to 36%, so you may receive a bigger credit.

Reduction based on family income

Beginning in 2022, the tax credit will be reduced if your family income is over a certain amount. For dependent seniors, the reduction is based on a single threshold. For non-dependent seniors, it is based on two thresholds. The reduction is calculated in Work Chart 458.

Seniors living in an apartment building

For seniors living in an apartment building (other than a private seniors’ residence), the following changes have been made:

• The maximum monthly rent for calculating your eligible expenses has been increased from $600 to $1,200/month.
• There is now a $600 minimum monthly rent for calculating your eligible expenses. If your rent is less than that, the credit will be calculated as if it were $600.
• You can get the tax credit based on the $600 minimum automatically if we have all the required information. If your rent is over $600, you must complete Schedule J to receive all the amounts you’re entitled to.

Beginning in 2022, receipts for childcare services will no longer be accepted (unless the childcare was provided outside Québec). Everyone who provides paid childcare services in Québec will be required to provide an RL-24 slip for their services so that you can claim the tax credit.

Beginning in 2022, the following expenses qualify for an amount for medical expenses under certain conditions:

• medical expenses incurred for a surrogate mother or a sperm, ovum or embryo donor
• medical expenses reimbursed to a surrogate mother or a sperm, ovum or embryo donor, if the reimbursements were for eligible medical expenses incurred in Canada by the surrogate mother or sperm, ovum or embryo donor
• expenses paid to a fertility clinic or donor bank in Canada

For a qualifying home purchased on or after January 1, 2022, the maximum tax credit increased from $750 to $1,500.

The period for entering into a contract with a qualified contractor has been extended five years to March 31, 2027.

The rates for the Québec prescription drug insurance plan and the maximum premium remain unchanged as at July 1, 2022. The maximum premium for 2022 is therefore $710.

You do not have to pay a premium if:

• You did not have a spouse on December 31, 2022, and the amount on line 275 of your return is $17,940 or less.
• You had a spouse on December 31, 2022, and the amount on line 275 of your return plus the amount on line 275 of your spouse’s return totals $29,080 or less.
• You were born before January 1, 1957, and the total of your monthly Guaranteed Income Supplement (GIS) payments is at least 94% of the maximum for the year calculated without the top-up benefit.

Go to New for 2022 to see all the changes for the 2022 taxation year.

You will need:

• your tax slips, like the RL-1 slip (employment and other income), the RL-2 slip (retirement income and annuities), the RL-3 slip (investment income), the RL-24 slip (childcare expenses), etc. 
• your supporting documents, like statements for your registered retirement savings plan (RRSP) and receipts for your medical expenses (medication, dental expenses, eyeglasses, medical treatment, etc.) and tuition fees

You don’t have to include these documents with your return. However, you do have to keep them in case we ask for them.

Most of them! Fees for medical and dental services, prescription drugs, premiums under the Québec prescription drug insurance plan or a private insurance plan, and prescribed devices and equipment are all eligible.

• fees for medical and dental services
• fees paid for prescription drugs provided by a pharmacist
• premiums under the Québec prescription drug insurance plan or a private insurance plan
• fees paid to buy prescribed equipment and devices

If you paid travel, lodging or moving expenses to get medical care not available in your area, you may also be able to claim the amount for expenses for medical care not available in your area.

The quickest and easiest way to complete your return is to use commercial software. If you prefer, you can also use our paper forms. To help you, refer to the guide to the income tax return (TP-1.G-V), which has instructions for the individual lines on the return.

You can also use Line-By-Line Help when you do your taxes.

Most commercial software will let you file your completed income tax return online using NetFile Québec. If you file your return online, you don’t have to mail it or any other documents.

When you file online, your return is processed faster because certain steps (such as mailing and manual processing) are eliminated. Also, you receive quick confirmation that your return has been received.

If you filed your income tax return on paper last year, the new income tax return package (TP-1.FG-V) should be automatically mailed to you by mid-February 2023. Please note that some exceptions apply.

In all other cases, see How to Complete Your Income Tax Return for the options available to you.

If you use authorized software to complete your return, you can file it online as of February 20, 2023, using NetFile Québec.

This year, the filing deadline is May 1, 2023. If you or your spouse had a business, the deadline is extended to June 15, 2023. Regardless of which deadline applies, you must pay any income tax due by May 1, 2023. Interest will accrue on any unpaid balance as of May 2, 2023.

Direct deposit lets you get the amounts you’re entitled to more quickly. There are four ways to sign up:

• using the online services in My Account for individuals
• using your financial institution’s online services
• enclosing a voided cheque with your name and social insurance number on it with your tax return
• filing a Request for Direct Deposit (form LM-3-V) or enclosing it with your return

Yes. Many of the slips you’ll need to complete your income tax return are available in My Account for individuals by February 28.

There are three simple ways to pay your income tax:

• directly on your financial institution’s website
• in person at your financial institution or an ATM
• by mail

Simply log in to My Account for individuals. It’s the simplest way to find information about your return. You can also use the Refund Info-Line to find out when you’ll get your refund.

If you need to make changes to your return, you can either:

• use the service in My Account for individuals (conditions apply)
• complete a Request for an Adjustment to an Income Tax Return (form TP-1.R-V) and mail it to us along with the necessary supporting documents
• use the same software you used to file the income tax return you want to adjust (2021, 2020, 2019 and 2018 only)

Even if you have no income tax to pay, you should file a return to take advantage of social programs and other tax benefits.

Yes. If you have a modest income and a simple tax situation, you may be eligible for the income tax assistance program, where a volunteer will help you complete your Québec and federal tax returns free of charge so that you can get the tax credits you’re entitled to.

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