Businesses
- Starting a business
- Income tax
- Consumption taxes
- Deductions and contributions
- Penalties and interest
- Unclaimed property
Useful links
Starting a business
- Types of businesses
- First steps in dealing with Revenu Québec
- GST and QST
- Income tax
- Source deductions
- Registers and supporting documents
- Revenu Québec services
- Deadlines
- Documents
Income tax
- Corporations
- List of prescribed corporations
- General information
- Registration
- Income tax return
- Income tax rates
- Keeping documents
- Temporary exemption
- Specific information
- Instalment payments
- Partnership
- Corporation tax credits
- General information - Corporation tax credits
- Technological adaptation – Knowledge-based economy – Multimedia
- Tax credit for technological adaptation services
- Tax credit for salaries and wages (BDC)
- Tax credit for the acquisition or rental of property (BDC)
- Tax credit for the short-term rental of specialized facilities in a biotechnology development center
- Tax credit for multimedia titles
- Tax credit for corporations specialized in the production of multimedia titles
- Shipbuilding – Transportation
- Job creation – Training – Hotels and restaurants
- Tax credit for major employment-generating projects
- Tax credit for job creation in the resource regions
- Tax credit for job creation in the Gaspésie region and certain maritime regions of Québec
- Tax credit for job creation in the aluminum industry in the Saguenay–Lac-Saint-Jean region
- Tax credit for an on-the-job training period
- Tax credit with respect to the reporting of tips
- Culture – Design
- Tax credit for book publishing
- Tax credit for the production of sound recordings
- Tax credit for the production of performances
- Tax credit for film dubbing
- Tax credit for film production services
- Tax credit for a Québec film production
- Tax credit for a design activity carried out by an outside consultant
- Tax credit for a design activity carried out by an employee of a corporation
- Research and development
- Natural resources
- Financial sector
- Trusts
- Principal changes 2005
- General information
- Special rules
- Taxation year
- Types of trusts
- Alter ego trust
- Amateur athlete trust
- Deemed trust
- Employee benefit plan
- Employee trust
- Investment club
- Joint spousal trust
- Master trust
- Mutual fund trust
- Non-profit organization
- Personal trust
- Profit-sharing plan
- Religious organization
- Segregated fund trust
- Self-benefit trust
- Spousal trust
- Trust for a beneficiary under 21 years of age
- Unit trust
- Obligation to file a trust return
- Exemption from filing the trust return
- Documents to be submitted
- Filing date and penalties
- Methods of payment
- Income tax return filing methods
- RL-16 slip filing methods
- Relevant forms and guides
- Non-profit organizations
- Registered charities and recognized artistic organizations
Consumption taxes
- QST and GST/HST
- General information
- What is the HST?
- Special rules under the QST system
- Trade-ins of road vehicles
- Registration
- Collecting GST and QST
- Preparing invoices
- When the QST and GST are payable
- Reporting QST and GST
- Tax instalments
- Methods of payment
- Guidelines for advertising
- Contracts of exchange
- Documents concerning the GST and the QST
- Remittance schedules
- Avantages imposables
- Remittance schedules
- New GST rate effective July 1, 2006
- IFTA
- General information
- Licence and decals
- Cancellation, suspension or revocation of a licence
- Qualified motor vehicles
- List of IFTA amendments
- Fuel tax returns
- Leasing of motor vehicles
- Record keeping
- Jurisdictions that have not adhered to the Agreement
- Certificate for occasional trips
- List of certified agencies
- Additional information
- Documents
- Fuel
- Tobacco
- Alcoholic beverages
- Specific duty on new tires
- Lodging
- Tax on insurance premiums
- Direct deposit of refunds
Source deductions and contributions
- Principal changes for 2006
- General information – Source deductions and contributions
- How to obtain an identification number
- Québec Source Deductions
- General information - Source deductions of Québec income tax
- Calculation Method
- Taxable benefits
- Vacation pay
- Bonuses and retroactive pay
- Overtime pay
- Tips
- Director's fees
- Commissions
- Single payments
- Retiring allowance
- Death benefit
- Pension payments
- Payments from an RESP
- Payments from an RRSP or a RRIF
- Earnings supplements
- Source deductions of support
- Contributions
- Contribution to the Québec parental insurance plan
- Employee contributions to the Québec Pension Plan (QPP)
- Employer contributions to the Québec Pension Plan (QPP)
- Contribution to the Fonds national de formation de la main-d'œuvre (FNFMO)
- Contribution to the financing of the Commission des normes du travail (CNT)
- Contribution to the health services fund
- Compensation tax
- Remittances of source deductions and contributions
- Remittance schedules
- Payment methods
- Direct deposit of refunds
- Filing the Summary of Source Deductions and Employer Contributions
- Filing RL slips
- Documents
