ARCHIVED CD 2009-029

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December 8, 2009

SUBJECT: Quebec Personal Tax Credits and Source Deductions -- 2010 Taxation Year

1. PURPOSE

1.1. The purpose of this directive is to provide information concerning Quebec personal tax credits and source deductions for the 2010 taxation year.

1.2. A notice of information to employees concerning the above has been included with this Compensation Directive and will also be posted in the " Who are you? - Public Service Employee " page of the Compensation Sector Web site.

2. POLICY

2.1. The "ministère du Revenu du Québec" (MRQ) has announced changes to the personal tax credit and source deduction amounts for the 2010 taxation year. The " Source Deduction Return 2010", form TP-1015.3-V (2010-01), has been modified to include the changes below.

2.1.1. Basic Amount

The basic amount will be increased from $10,455 to $10,505.

2.1.2. Amount Transferred from One Spouse to the Other

The amount transferred from one spouse to the other will be increased from $10,455 to $10,505.

2.1.3. Amount for children enrolled in post-secondary studies

The amount for the single-parent family will be increased from $1,520 to $1,525.

The amount for each minor child engaged in full-time vocational training or in post-secondary studies will be increased from $1,930 to $1,940.

Employees who had claimed any of the above credits in the past are encouraged to complete a new TP-1015.3-V (2010-01) form.

2.1.4. Amount Respecting Other Dependants

The basic amount for every other dependant will be increased from $2,805 to $2,820.

Employees who had claimed this credit in the past are encouraged to complete a new TP-1015.3-V (2010-01) form.

2.1.5 Amount with Respect to Age, for a Person Living Alone or for Retirement Income

The amount for a person living alone will be increased from $1,225 to $1,230.

The amount with respect to age will be increased from $2,250 to $2,260.

The amount for retirement income will be increased from $2,000 to $2,010.

The reduction threshold used to calculate net family income (this income is used to calculate the amount with respect to age, for a person living alone or for retirement income) will be increased from $30,345 to $30,490.

Employees who had claimed these credits in the past are encouraged to complete a new TP-1015.3-V (2010-01) form.

2.1.6 Amount for a severe and prolonged impairment in mental or physical functions

The amount for a severe and prolonged impairment in mental or physical functions will be increased from $2,380 to $2,390.

Employees who had claimed this credit in the past are encouraged to complete a new TP-1015.3-V (2010-01) form.

3. PROCEDURES/INSTRUCTIONS

3.1. Effective January 1, 2010, the Regional Pay System (RPS) will be modified to incorporate the changes as described below. These changes will be processed automatically in the RPS to avoid a mass refiling of the new TP-1015.3-V (2010-01) form.

SITUATIONS AMOUNT INDICATED IN THE RPS FOR 2009 AMOUNT INDICATED IN THE RPS AS OF JANUARY  1, 2010
Employee who had chosen not to claim the basic amount. $0 $0
Employee who was claiming the basic amount. $10,455 $10,505
Employee who was claiming the basic amount and the amount transferred from one spouse to the other. $20,910 $21,010
Employee who was claiming any amount other than the above three amounts. Amount will be increased by $240 Amount will be increased by $50

3.2. Only the basic amount and the amount transferred from one spouse to the other will be adjusted automatically in the RPS. Any amount other than $0, $10,455 or $20,910 will be increased by $50. Employees who feel that their source deductions do not properly reflect their present situation should file a new TP-1015.3-V (2010-01) form. This form is available at the offices of the MRQ or on the Internet at the following address:

TP-1015.3-V (2010-01) form.

3.3. Compensation advisors should note that the tax credit amount on line 10 of the TP-1015.3-V (2010-01) form equates to the Quebec Tax Credit Amount in the RPS. The tax exemption amount on Line 19 of the form equates to the Quebec Tax Exemption Additional Amount in the RPS.

4. INQUIRIES

4.1. Any inquiries on the information contained in this document should be addressed to your Public Works and Government Services Canada (PWGSC) Compensation Services Office.



Original Signed by
B. Fortin

Brigitte Fortin
Director General
Compensation Sector
Accounting, Banking and Compensation


Reference(s): CJA 9007-8