Principal Changes for 2011
Tax credit for caregivers
On January 1, 2011, the tax credit for caregivers was divided into three components to provide for wider eligibility:
- The first component concerns caregivers of a spouse 70 or older who is unable to live alone.
- The second concerns caregivers housing an eligible relative.
- The third, caregivers cohabiting with an eligible relative who is unable to live alone.
See point 2 of the instructions for line 462.
Tax credit for volunteer firefighters
If you were a volunteer firefighter during the year and you meet certain conditions, you can claim a non-refundable tax credit of $480, that is, 16% of $3,000. See line 390.
Solidarity tax credit
If you did not claim the solidarity tax credit when you filed your 2010 income tax return, you can still claim it. Complete Schedule D and form TP-1.R-V, Request for an Adjustment to an Income Tax Return.
If you did not file a 2010 income tax return, complete one and file it along with Schedule D.
Health contribution
The health contribution for 2011 is $100 per person. In the case of a couple, each spouse must pay the health contribution.
You are not required to pay the health contribution if
- your family income is equal to or less than the exemption threshold applicable to your family situation; or
- you were born before January 1, 1946, and you received 94% or more of the Guaranteed Income Supplement (calculated without the top-up benefit).
For more information, see line 448.
Québec prescription drug insurance plan
On July 1, 2011, the contribution rates for the Québec prescription drug insurance plan were reduced (Part C of Schedule K). The maximum premium thereby went from $600 to $563. However, the maximum premium payable for the entire 2011 taxation year is $581.50. See line 447.
You do not have to pay a premium if you are in any of these situations:
- You did not have a spouse on December 31, 2011, and the amount on line 275 of your return is not over $14,410.
- You had a spouse on December 31, 2011, and the total of the amounts on line 275 of your and your spouse’s returns is not over $23,360.
- You were born before January 1, 1946, and you received 94% or more of the Guaranteed Income Supplement (calculated without the top-up benefit).
Property tax refund
The property tax refund was replaced by the housing component of the solidarity tax credit. As a result, landlords no longer have to provide their tenants with RL-4 slips, and Part E of Schedule B (which tenants had to complete to claim the refund) has been removed. To claim the solidarity tax credit, complete Schedule D.
Full indexation of the income tax system
To maintain full indexation of the tax system, the following amounts have been increased:
- the basic personal amount (line 350)
- the income threshold at which certain tax credits are reduced
- the amount for a person living alone (line 20 of Schedule B)
- the age amount (line 22 of Schedule B)
- the basic exemption for calculating the contribution to the health services fund (Schedule F)
Deduction for amounts transferred to a registered disability savings plan (RDSP)
You can deduct the amounts you received from an RRSP, a RRIF or an RPP of which one of your parents or grandparents was an annuitant and that you transferred in 2011 or in the first 60 days of 2012 to an RDSP of which you are the beneficiary. See point 16 at line 250.
Consent to have Revenu Québec send notices online only
You can consent to have Revenu Québec send you, online only, the notice of assessment relating to your income tax return and, if applicable, the notices relating to the solidarity tax credit. If you give your consent, your notices will be deposited in My Account, a secure space on our website.
For more information, see form TP-1008-V, Consent to Have Revenu Québec Send Notices Online Only, available in the “Forms” booklet.
Split income of a child under 18
You may have to pay a special tax if you are under 18 and realized, after March 21, 2011, a capital gain on the sale of shares to a person with whom you do not deal at arm’s length. Contact us for more information about split income of a child.