ARCHIVED CD 2008-025

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December 2, 2008

SUBJECT: Quebec Personal Tax Credits and Source Deductions -- 2009 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 2009 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 2009 taxation year. The "Source Deductions Return 2009", form TP-1015.3-V (2008-01), has been modified to include the changes below.

2.1.1 Basic Amount The basic amount will be increased from $10,215 to $10,455.

2.1.2 Amount Transferred from One Spouse to the Other The amount transferred from one spouse to the other will be increased from $10,215 to $10,455.

2.1.3 Amount for children enrolled in post-secondary studies The line concerning the amount for children of full age enrolled in post-secondary studies has been dropped from the form TP-1015.3-V (2009-01). It has been replaced, on the same form, by the formula in "Work chart 1" which must be completed in order to take advantage of this tax credit.

The amount for the single-parent family will be increased from $1,485 to $1,520.

The amount for each minor child engaged in full-time vocational training or in post-secondary studies will be increased from $1,885 to $1,930.

Employees who had claimed any of the above credits in the past are encouraged to complete a new TP-1015.3-V (2009-01) form.

2.1.4 Amount Respecting Other Dependants The basic amount for every other dependant will be increased from $2,740 to $2,805.

Employees who had claimed this credit in the past are encouraged to complete a new TP-1015.3-V (2009-01) 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 $1,195 to $1,225.

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 $29,645 to $30,345.

Employees who had claimed these credits in the past are encouraged to complete a new TP-1015.3-V (2009-01) 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 $2,325 to $2,380.

Employees who had claimed this credit in the past are encouraged to complete a new TP-1015.3-V (2009-01) form.

3. PROCEDURES/INSTRUCTIONS

3.1. Effective January 1, 2009, 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 (2009-01) form.

SITUATIONS AMOUNT INDICATED
IN THE RPS
FOR 2008
AMOUNT INDICATED
IN THE RPS
AS OF JANUARY 1, 2009
Employee who had chosen not to claim the basic amount. $0 $0
Employee who was claiming the basic amount. $10,215 $10,455
Employee who was claiming the basic amount and the amount transferred from one spouse to the other $20,430 $20,910
Employee who was claiming any amount other than the above three amounts. Other amount Amount will be increased by $240

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, $10,215 or $20,430 will be increased by $240. Employees who feel that their source deductions do not properly reflect their present situation should file a new TP-1015.3-V (2009-01) form. This form is available at the offices of the MRQ or on the Internet at the following address: TP-1015.3-V

3.3. Compensation advisors should note that the tax credit amount on line 10 of the TP-1015.3-V (2009-01) 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