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Rates, Thresholds and Amounts for the 2011 Source Deductions and Contributions

Below is the data applicable for the 2011 source deductions and contributions.

Indexation for 2011

Every year, the personal income tax system is automatically indexed. The indexation factor for 2011 is 1.27%.

Income threshold and income tax brackets

For 2011, the income tax rates applicable to the three income tax brackets remain at 16%, 20% and 24% and the thresholds for the three income tax brackets have been indexed as follows:

  • The 16% rate applies to taxable income of $39,060 or less. (The threshold was previously $38,570.)
  • The 20% rate applies to taxable income over $39,060 but not over $78,120. (The threshold was previously $77,140.)
  • The 24% rate applies to taxable income over $78,120.

Source deductions return (form TP-1015.3-V)

The indexed amounts used to determine the deduction codes for 2011 are shown in the table below. The figures for 2010 are provided as reference.

2011 2010
Basic amount $10,640 $10,505
Amount transferred from one spouse to the other $10,640 $10,505
Amount for other dependents who are 18 or over $2,855 $2,820
Amount for a child under 18 enrolled in post-secondary studies $1,965 $1,940
Additional amount for a person living alone (single-parent family) $1,545 $1,525
Amount for a severe and prolonged impairment in mental or physical functions $2,420 $2,390
Amount for a person living alone $1,245 $1,230
Age amount $2,290 $2,260
Amount for retirement income $2,035 $2,010
Reduction threshold used to calculate the net family income (This income is used to calculate the age amount, the amount for a person living alone and the amount for retirement income.) $30,875 $30,490

Bonuses and retroactive pay

The threshold that determines the method to be used to calculate the income tax withholding from bonuses and retroactive pay has been increased from $13,150 to $13,300 for 2011.

Maximum deduction for employment income

The maximum deduction for employment income has been increased from $1,030 to $1,045 for 2011.

If you are using table TP-1015.TI-V

The table takes into account the increase in the deduction in calculating the remuneration subject to source deductions of income tax.

If you are using the formulas

If you are using the formulas in the guide Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V) to calculate source deductions, changes have been made to take into account the increase in the maximum deduction for employment income.

Amount paid to an emergency services volunteer

The tax-exempt amount of financial compensation paid to an emergency services volunteer has been increased from $1,030 to $1,045 for 2011.

Maximum pensionable earnings (QPP)

For 2011, the maximum pensionable earnings for the purposes of the QPP have been increased from $47,200 to $48,300. The maximum annual contribution to be withheld for any employee has therefore been increased from $2,163.15 to $2,217.60.

Maximum insurable earnings and premium rate (QPIP)

The maximum insurable earnings subject to QPIP premiums have been increased from $62,500 to $64,000 for 2011. Also, the employee premium rate has been increased from 0.506% to 0.537%, and the employer premium rate has been increased from 0.708% to 0.752%. As a result, the maximum employee premium is $343.68 (instead of $316.25) and the maximum employer premium is $481.28 (instead of $442.50).

Maximum remuneration subject to the contribution to the financing of the CNT

The portion of the remuneration that exceeds $64,000 (instead of $62,500) is not subject to the contribution to the financing of the CNT for 2011.

Temporary increase in the compensation tax

The rate of the compensation tax applicable to salaries and wages paid by a financial institution that is not a corporation increases temporarily from 1% to 1.5% for salaries and wages paid from March 31, 2010, to March 31, 2014, inclusively.

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