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TAX BULLETIN

  • Extracts of Finance Quebec's publication Update on Québec's Economic and Financial Situation - At a Glance:
    • Reduction of the tax rate for manufacturing SMEs, from 8% to 4%
    • Reduction of the Health Services Fund contribution rate for SMEs:
      • Reduction of the rates for SMEs in the primary and manufacturing sectors as of January 1, 2015
      • Holiday from the contribution for the hiring of specialized workers
         
  • Extracts from CCH Tax Reference Booklet 2014-2015

    Personal Income Tax Rates - Quebec (2014)
    Income Tax Bracket

     $

    Effective Rate

    %

    Marginal Rate
    Interest & Ordinary Income  % Capital Gains  % Canadian Dividends
    Eligible

    %

    Non-Eligible

    %

    11 138   0.00 12.53 6.26 -0.02 à 0.00   3.92
    14 131   2.65 28.53 14.26 5.64 à 5.66 14.49
    41 495 19.71 32.53 16.26 11.16 à 11.18 19.21
    43 953 20.43 38.37 19.19 19.22 26.10
    82 985 28.87 42.37 21.19 24.74 30.82
    87 907 29.62 45.71 22.86 29.35 34.76
    100 970 31.71 47.46 23.73 31.77 36.83
    136 270 35.79 49.97 24.98 35.22 39.78


    Corporate Income Tax Rate - Quebec (December 31 Tax Year)
    2015 2014
    % %
    Income eligible to SBD 19.00 19.00
    Investment income of a CCPC    
    - Net of dividend tax refund 19.90 19.90
    -  Without dividend tax refund 46.57 46.57
    Other income 26.90 26.90