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Quebec Solidarity Tax Credit #359

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f695791
Quebec Solidarity Tax Credit
Shinuing Jun 23, 2023
dea04c7
change log
Shinuing Jun 23, 2023
ff5b292
adds qst component and housing component
Shinuing Jun 25, 2023
ad7b583
credit calculation
Shinuing Jun 25, 2023
30e6de2
adds compensate for northern village
Shinuing Jun 27, 2023
c25a1a2
modified description and eligibility
Shinuing Jun 28, 2023
de61bef
adds legal refs and fixes typos
Shinuing Jun 29, 2023
20dd3e9
Merge branch 'master' of https://github.com/PolicyEngine/policyengine…
Shinuing Jun 29, 2023
e966155
adds legal references
Shinuing Jun 29, 2023
4c20f74
adds legal reference sections
Shinuing Jun 29, 2023
eb38cfb
cannot find legal reference for maximum income
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9b25be4
Merge branch 'master' of https://github.com/PolicyEngine/policyengine…
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8cdd473
Fixed part of comments
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b34f818
reorganized files
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Merge branch 'master' of https://github.com/PolicyEngine/policyengine…
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9946dac
add reference page number
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Merge branch 'master' of https://github.com/PolicyEngine/policyengine…
Shinuing Aug 13, 2023
82f89ce
resolved conversation
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resolved conversations
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4 changes: 4 additions & 0 deletions changelog_entry.yaml
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@@ -0,0 +1,4 @@
- bump: minor
changes:
added:
- Quebec Solidarity Tax Credit.
Original file line number Diff line number Diff line change
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description: Quebec adds the housing component of the solidarity tax credit for each eligible dependent at this amount.
values:
2022-07-01: 128
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit QST housing component child amount
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Housing Component
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/housing-component/
- title: SPSD/M - 1.3.25.4.10.8 QSTCHCQuebec Solidarity Tax Credit housing component child amount (Page 1650)
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(b)iii
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $121 in the legal reference, increased due to the inflation adjustments
Original file line number Diff line number Diff line change
@@ -0,0 +1,16 @@
description: Quebec limits its housing component of the solidarity tax credit for married individual living with their family at this amount.
values:
2022-07-01: 727
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit QST housing component family amount
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Housing Component
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/housing-component/
- title: SPSD/M - 1.3.25.4.10.5 QSTCHSFQuebec Solidarity Tax Credit housing component single family amount (Page 1645)
- title: SPSD/M - 1.3.25.4.10.6 QSTCHMFQuebec Solidarity Tax Credit housing component multiple family amount (Page 1647)
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(b)ii(1)
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $687 in the legal reference, increased due to the inflation adjustments
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@@ -0,0 +1,15 @@
description: Quebec limits its housing component of the solidarity tax credit at this amount for unmarried individial living alone.
values:
2022-07-01: 599
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit QST housing component living alone amount
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Housing Component
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/housing-component/
- title: SPSD/M - 1.3.25.4.10.7 QSTCHLAQuebec Solidarity Tax Credit housing component living alone amount (Page 1648)
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(b)i
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $567 in the legal reference, increased due to the inflation adjustments
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@@ -0,0 +1,14 @@
description: Quebec increases the solidarity tax credit for individuals living in Northern villages by this amount for each eligible adult.
values:
2022-07-01: 1_818
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit base amount for individuals living in a northern village
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Component for individuals living in a northern village
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/component-for-individuals-living-in-northern-villages/
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(c)i
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $1,719 in the legal reference, increased due to the inflation adjustments
Original file line number Diff line number Diff line change
@@ -0,0 +1,14 @@
description: Quebec increases the solidarity tax credit for individuals living in Northern villages by this amount for each eligible dependent.
values:
2022-07-01: 393
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit per child amount for individuals living in a northern village
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Component for individuals living in a northern village
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/component-for-individuals-living-in-northern-villages/
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(c)iii
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $372 in the legal reference, increased due to the inflation adjustments
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@@ -0,0 +1,14 @@
description: Quebec increases the solidarity tax credit for individuals living in Northern villages by this amount for each eligible adult's spouse.
values:
2022-07-01: 1_818
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit base amount for spouse living in a northern village
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Component for individuals living in a northern village
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/component-for-individuals-living-in-northern-villages/
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(c)i
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $1,719 in the legal reference, increased due to the inflation adjustments
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@@ -0,0 +1,15 @@
description: Quebec provides this Quebec sales tax (QST) credit component of its solidarity tax credit.
values:
2022-07-01: 309
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit QST component base amount
reference:
- title: Revenu Quebec - Solidarity Tax Credit - QST Component
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/qst-component/
- title: SPSD/M - 1.3.25.4.10.2 QSTCSBASQuebec Solidarity Tax Credit QST component base amount (Page 1641)
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(a)i
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $292 in the legal reference, increased due to the inflation adjustments
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@@ -0,0 +1,15 @@
description: Quebec adds its Québec sales tax (QST) component of the solidarity tax credit up to this amount for a person living alone.
values:
2022-07-01: 147
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit QST component base amount
reference:
- title: Revenu Quebec - Solidarity Tax Credit - QST Component
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/qst-component/
- title: SPSD/M - 1.3.25.4.10.4 QSTCSLAQuebec Solidarity Tax Credit QST component living alone amount (Page 1644)
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(a)iii
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $139 in the legal reference, increased due to the inflation adjustments
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@@ -0,0 +1,15 @@
description: Quebec limits its Québec sales tax (QST) component of the solidarity tax credit to this amount claimed by eligible individuals in regard to their spouse.
values:
2022-07-01: 309
metadata:
unit: currency-CAD
label: Quebec Solidarity Tax Credit QST component spouse amount
reference:
- title: Revenu Quebec - Solidarity Tax Credit - QST Component
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/qst-component/
- title: SPSD/M - 1.3.25.4.10.3 QSTCSSPQuebec Solidarity Tax Credit QST component spouse amount (Page 1643)
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(a)ii
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# $292 in the legal reference, increased due to the inflation adjustments
Original file line number Diff line number Diff line change
@@ -0,0 +1,12 @@
description: Quebec limits its solidarity tax credit to people at or above this age.
values:
2022-01-01: 18
metadata:
unit: year
label: Quebec solidarity tax credit age eligibility
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Eligibility for the Solidarity Tax Credit
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/eligibility/
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 1.1029.8.116.12, "eligible individual" (a)
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_12
# is either 18 years of age or over
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@@ -0,0 +1,10 @@
description: Quebec adds this amount per dependent child to its maximum family income for calculation of solidarity tax credit.
values:
2022-01-01: 2_400
metadata:
unit: currency-CAD
label: Quebec solidarity tax credits additional income per child
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Calculation of the Credit
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/calculation-of-the-credit/
# Legal reference unavailable
Original file line number Diff line number Diff line change
@@ -0,0 +1,10 @@
description: Quebec solidarity tax credit limits the family income to this amount for individual with a spouse.
values:
2022-01-01: 63_810
metadata:
unit: currency-CAD
label: Quebec solidarity tax credits family income limit for individual with a spouse
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Calculation of the Credit
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/calculation-of-the-credit/
# Legal reference unavailable
Original file line number Diff line number Diff line change
@@ -0,0 +1,10 @@
description: Quebec solidarity tax credit limits the family income to this amount for individual without a spouse.
values:
2022-01-01: 58_527
metadata:
unit: currency-CAD
label: Quebec solidarity tax credits family income limit for individual without a spouse
reference:
- title: Revenu Quebec - Solidarity Tax Credit - Calculation of the Credit
href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/calculation-of-the-credit/
# Legal reference unavailable
Original file line number Diff line number Diff line change
@@ -0,0 +1,23 @@
description: Quebec reduces its solidarity tax credit for family or individuals except only eligible for Québec sales tax (QST) component based on the income.
brackets:
- rate:
2022-07-01: 0
threshold:
2022-07-01: 0
- rate:
2022-07-01: 0.06
threshold:
2022-07-01: 36_790
metadata:
type: marginal_rate
rate_unit: /1
threshold_unit: currency-CAD
label: Quebec Solidarity Tax Credit reduction rate except eligible for only QST
reference:
- title: SPSD/M - 1.3.25.4.10.9 QSTCRRFQuebec Solidarity Tax Credit reduction rate if eligible for both QST and housing (Page 1651)
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(d)
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# 6% reduction when over 34,800 in the legal reference, threshold increased due to the inflation adjustments

Original file line number Diff line number Diff line change
@@ -0,0 +1,23 @@
description: Quebec reduces its solidarity tax credit for family or individuals eligible for only Québec sales tax (QST) component based on the income.
brackets:
- rate:
2022-07-01: 0
threshold:
2022-07-01: 0
- rate:
2022-07-01: 0.03
threshold:
2022-07-01: 36_790
metadata:
type: marginal_rate
rate_unit: /1
threshold_unit: currency-CAD
label: Quebec Solidarity Tax Credit reduction rate if eligible for both QST component only
reference:
- title: SPSD/M - 1.3.25.4.10.10 QSTCRRPQuebecSolidarityTaxCreditreductionrate if eligible for only QST component (Page 1653)
- title: Parameters of the Personal Income Tax System for 2022 - Table 4
href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=16
- title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.2 Solidarity Credit, § 2.1029.8.116.16.(d)
href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_16
# 3%, if B(housing component amount) and C(Northern village component amount) in the formula have a value equal to zero
# 3% reduction when over 34,800 in the legal reference, threshold increased due to the inflation adjustments
Original file line number Diff line number Diff line change
@@ -0,0 +1,47 @@
- name: Quebec solidarity credit for individual eligible for all three components with income below the turndown threshold
period: 2023
input:
qc_solidarity_eligibility: true
adjusted_family_net_income: 30_000
qc_solidarity_housing_component_amount: 100
qc_solidarity_qst_component_amount: 200
qc_solidarity_northern_village_amount: 300
province_code: QC
output:
qc_solidarity_credit: 600 # 100+200+300

- name: Quebec solidarity credit for individual eligible for all three components with income over the turndown threshold
period: 2023
input:
qc_solidarity_eligibility: true
adjusted_family_net_income: 50_000
qc_solidarity_housing_component_amount: 500
qc_solidarity_qst_component_amount: 800
qc_solidarity_northern_village_amount: 2000
province_code: QC
output:
qc_solidarity_credit: 2_507.4 #500+800+2000-(50000-36790)*0.06

- name: Quebec solidarity credit for eligible qst component only with income below the turndown threshold
period: 2023
input:
qc_solidarity_eligibility: true
adjusted_family_net_income: 30_000
qc_solidarity_housing_component_amount: 0
qc_solidarity_qst_component_amount: 800
qc_solidarity_northern_village_amount: 0
province_code: QC
output:
qc_solidarity_credit: 800

- name: Quebec solidarity credit for eligible qst component only with income over the turndown threshold
period: 2023
input:
qc_solidarity_eligibility: true
adjusted_family_net_income: 50_000
qc_solidarity_housing_component_amount: 0
qc_solidarity_qst_component_amount: 800
qc_solidarity_northern_village_amount: 0
province_code: QC
output:
qc_solidarity_credit: 403.7 #800-(50000-36790)*0.03
Original file line number Diff line number Diff line change
@@ -0,0 +1,47 @@
- name: Quebec solidarity eligibility for eligible adult tax filer with income within the limit
period: 2022
input:
adjusted_family_net_income: 50_000
age: 18
is_married: false
own_children_in_household: 0
is_emancipated: false
province_code: QC
output:
qc_solidarity_eligibility: true

- name: Quebec solidarity eligibility for eligible nonadult tax filer with income within the limit
period: 2022
input:
adjusted_family_net_income: 50_000
age: 17
is_married: true
own_children_in_household: 2
is_emancipated: true
province_code: QC
output:
qc_solidarity_eligibility: true

- name: Quebec solidarity eligibility for eligible dult tax filer with income above the limit
period: 2022
input:
adjusted_family_net_income: 60_000
age: 18
is_married: false
own_children_in_household: 0
is_emancipated: true
province_code: QC
output:
qc_solidarity_eligibility: false

- name: Quebec solidarity eligibility for non eligible tax filer
period: 2022
input:
adjusted_family_net_income: 30_000
age: 17
is_married: true
own_children_in_household: 2
is_emancipated: false
province_code: QC
output:
qc_solidarity_eligibility: false
Original file line number Diff line number Diff line change
@@ -0,0 +1,32 @@
- name: Quebec solidarity credit housing component for non-eligible individual
period: 2023
input:
is_married: false
count_children: 2
property_tax: 0
rent: 0
province_code: QC
output:
qc_solidarity_housing_component_amount: 0

- name: Quebec solidarity credit housing component for unmarried individual with 2 children
period: 2023
input:
is_married: false
count_children: 2
property_tax: 100
rent: 0
province_code: QC
output:
qc_solidarity_housing_component_amount: 855 #128*2+599

- name: Quebec solidarity credit housing component for married individual with 2 children
period: 2023
input:
is_married: true
count_children: 2
property_tax: 100
rent: 0
province_code: QC
output:
qc_solidarity_housing_component_amount: 983 #128*2+726
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