 Guide to Preparing 2017 Personal Tax Returns
 What's new for 2017?
Personal tax calendar (2018) Filing tips for 2017 personal tax returns
Chapter 1 – The T1 return – Getting started
Chapter 2 – Total income
Chapter 3 – Net income deductions
Chapter 4 – Taxable income
Chapter 5 – Federal non-refundable tax credits
Chapter 6 – Federal tax payable or refundable
Chapter 7 – Provincial and territorial tax
 Chapter 8 – Quebec provincial income tax
What's new for 2017? Overview Taxation of Quebec residents Federal and Quebec tax systems – Main differences Employment income Pension income transferred to or from a spouse Rental income Annual union or professional dues Child care expenses Eligible child care expenses Maximum amounts of eligible expenses Credit calculation Carrying charges and interest expenses Security options deductions Strategic investments Spouse or common-law partner Amount for eligible dependant Amount for children (and other dependants) Child under 18 enrolled in post-secondary studies Amount transferred by a child 18 or over enrolled in post-secondary studies Other dependants Amount for single-parent family Amount for retirement income Donations and gifts Additional tax credit for large cultural donations Tax credit for cultural patronage Political contributions Medical expenses Canada employment amount Public transit passes Adoption expenses Caregiver amount Tuition fees Taxation of dividends Amount for a person living alone Amount for children's fitness Children's arts amount Eligible educator school supplies credit Tax credit for workers 63 or older Amount for recent graduates working in remote resource regions Additional subsidized child care contribution Registration fee for the Quebec enterprise register Contribution to the health services fund Premium payable under the Quebec prescription drug insurance plan (for individuals without a private group insurance plan) Tax credit for treatment of infertility Tax credit for home-support services for seniors Who is eligible? Amount of the credit Eligible expenses Independent living tax credit for seniors Work premium tax credits Tax credit for respite expenses of informal caregivers Tax credit for volunteer respite services Amount for first-time home buyers Solidarity tax credit Tax credit for eco-friendly home renovation Tax credit for the activities of seniors Tax shield credit Other deductions and tax credits Taxable income deductions Refundable tax credits TP-1 annotations Total income (Lines 96 to 164) Line 96 — Canada Pension Plan (CPP) contribution Line 96.1 — Pensionable earnings under the Canada Pension Plan (CPP) Line 97 — Québec parental insurance plan (QPIP) premium Line 98 — 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 107, Code 01 — Tips not included on the RL-1 slip Line 107, Code 02 — Wage loss replacement benefits (box O of the RL-1 slip) Line 107, Code 03 — Amounts allocated or paid under a profit-sharing plan Line 107, Code 04 — GST and QST rebates Line 107 — Optional contributions to the Québec Pension Plan 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, a 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 (Codes 01 to 06) Line 148 — Net federal supplements (Code 07) Line 154 — Other income Line 154, Code 01 — Scholarships and bursaries (box O of the RL-1 slip) Line 154, Code 02 — Income supplement received under a government work-incentive project (box O of the RL-1 slip) Line 154, Code 03 — Other income (box O of the RL-1 slip) Line 154, Code 04 — Refund of unused RRSP or PRPP/VRSP contributions Line 154, Code 05 — Recovery of a deduction for contributions to a spousal RRSP Line 154, Code 06 — Other income (box C of the RL-2 slip) Line 154, Code 07 — Other income (boxes D, E, G, H and K of the RL-2 slip) Line 154, Code 08 — Other income (boxes B and G of the RL-16 slip) Line 154, Code 09 — Withdrawals from an RRSP under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP) (boxes L and O of the RL-2 slip) Line 154, Code 10 — Amounts not repaid under the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP) Line 154, Code 11 — Recovery of resource deductions Line 154, Code 12 — Wage Earner Protection Program (WEPP) payments Line 154, Code 13 — Recovery of deductions for the purchase of tools Line 164 — Business income Net income (Lines 201 to 260) 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 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 at December 31 Line 246 — Deduction for a repayment of amounts overpaid to you Line 248 — Deduction for QPP contributions Line 248 — Deduction for the QPIP premium Line 250 — Other deductions Line 250, Code 03 — Deduction for a social benefits repayment Line 250, Code 04 — Deduction for amounts transferred to a RPP, a RRSP, a RRIF, a PRPP/VRSP or an annuity Line 250, Code 05 — Deduction for an amount already included in income (RRSP or RRIF) Line 250, Code 06 — Deduction for a refund of unused RRSP or PRPP/VRSP contributions Line 250, Code 07 — Disability supports deduction Line 250, Code 08 — Deduction for legal fees Line 250, Code 09 — Deduction for Québec exploration expenses that give entitlement to an additional deduction Line 250, Code 11 — Deduction for the purchase of an income-averaging annuity for artists Line 250, Code 12 — Deduction for a repayment of support Line 250, Code 14 — Deduction for a loss in the value of investments in an RRSP, a RRIF or a PRPP/VRSP Line 250, Code 15 — Deduction for the repayment of a QESI amount Line 250, Code 16 — Deduction for amounts transferred to a registered disability savings plan (RDSP) Line 252 — Carry-over of the adjustment of investment expenses Line 260 — Adjustment of investment expenses Taxable income (Lines 276 to 297) 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 292 — Capital gains deduction Line 293 — Deduction for an Indian Line 295 — Deductions for certain income Line 297 — Miscellaneous deductions Line 297, Code 01 — Deduction for a home-relocation loan Line 297, Code 02 — Security option deduction Line 297, Code 03 — Deduction for foreign researchers Line 297, Code 04 — Deduction for foreign experts Line 297, Code 05 — Deduction for foreign researchers on a post-doctoral internship Line 297, Code 06 — Deduction for foreign specialists Line 297, Code 07 — Deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec Line 297, Code 08 — Deduction for employment income earned on a vessel Line 297, Code 09 — Deduction for employees of an international financial centre (IFC) Line 297, Code 12 — Deduction for income exempt under a tax treaty Line 297, Code 13 — Deduction for share and security issue expenses related to Québec resources Line 297, Code 14 — Deduction for employees of certain international organizations Line 297, Code 16 — Deduction for copyright income Line 297, Code 17 — Deduction for shares received in exchange for mining property Line 297, Code 19 — Deduction for foreign professors Line 297, Code 20 — Deduction for foreign farm workers Line 297, Code 21 — Income-averaging deduction for forest producers Line 297, Code 22 — Deduction for patronage dividends received from a cooperative Line 297, Code 23 — Canadian Forces personnel and police deduction Line 297, Code 24 — Deduction for a repayment of the Universal Child Care Benefit Line 297, Code 25 — Deduction for a repayment of income from a registered disability savings plan (RDSP) Non-refundable tax credits (Lines 350 to 398.1) 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 workers 63 or older Line 392 — Tax credit for recent graduates working in remote resource regions Line 395 — Tax credits for donations and gifts 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 (Lines 401 to 447) 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 434 — Additional contribution for subsidized educational childcare 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 (Lines 451 to 479) 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 child-care 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 462, Code 01 — Refundable tax credit for medical expenses Line 462, Code 02 — Tax credit for caregivers Line 462, Code 03 — Tax credit for taxi drivers and taxi owners Line 462, Code 05 — Property tax refund for forest producers Line 462, Code 06 — Tax credit for adoption expenses Line 462, Code 07 — Tax credit for an on-the-job training period Line 462, Code 08 — Tax credit for the repayment of benefits Line 462, Code 09 — Tax credit for income tax paid by an environmental trust Line 462, Code 10 — Tax credit for the reporting of tips Line 462, Code 11 — Tax credit for the treatment of infertility Line 462, Code 15 — Tax credit for scientific research and experimental development Line 462, Code 18 — Tax credit for a top-level athlete Line 462, Code 19 — Tax credit for income from an income-averaging annuity for artists Line 462, Code 20 — Tax credit for volunteer respite services Line 462, Code 21 — Tax credit for respite of caregivers Line 462, Code 24 — Independent living tax credit for seniors Line 462, Code 25 — Tax credit for children's activities Line 462, Code 28 — Tax credit for seniors' activities Line 462, Code 29 — Grant for seniors to offset a municipal tax increase Line 462, Code 30 — Tax credit for interest on a loan granted by a seller-lender and guaranteed by La Financière agricole du Québec Line 462, Code 32 — RénoVert tax credit Line 462, Code 33 — Tax credit for the upgrading of residential waste water treatment systems Line 462, Code 34 — Tax credit for the restoration of a secondary residence Line 466 — Financial compensation for home-support services Line 474 — Refund Line 475 — Balance due Line 478 — Refund Line 479 — Balance due TP-1 – Guide to the Income Tax Return Chapter 9 – Special situations and tax planning
Chapter 10 – Taxation of immigrants, emigrants, and non-residents
Chapter 11 – Administration
Appendices
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