No. The Ministère des Finances du Québec has decided to defer the increase until January 1, 2026. As a result, the inclusion rate for the 2024 taxation year is 50%.

For the 2024 taxation year, you must complete your income tax return using the amounts as they appear on your tax slips. However, the inclusion rate for taxable gains realized before June 25, 2024, and after June 24, 2024, is 50%.

• For individuals, the filing deadline is April 30, 2025. However, if you are reporting a taxable capital gain (or a net capital loss) the deadline is extended to June 2, 2025.
• For individuals in business, the filing deadline is June 15, 2025. However, since that is a Sunday, the deadline is extended to the next business day.

For both individuals and individuals in business, the payment deadline is April 30, 2025. However, if you are reporting a taxable capital gain (or a net capital loss), it is extended to June 2, 2025.

Interest will be waived automatically if you are reporting a taxable capital gain (or net capital loss) in your return. You do not have to contact us.

The deadline is 90 days following the end of the reporting period. If you are reporting a taxable capital gain (or a net capital loss), the deadline is extended to May 1, 2025. 

• For 2025, issuers have until March 17, 2025, to send RL-18 and RL-25 slips if the slips include a taxable capital gain (or net capital loss).
• For 2025, issuers have until May 1, 2025, to send RL-16 slips if the slips include a taxable capital gain (or net capital loss).