Publications

Our experts are aware of major new fiscal policies adopted by our governments. For objective and informed opinions, see what they have to say here!



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The information contained on this site is intended to highlight and summarize current topics of interest. Such summaries are not exhaustive discussions of the topics covered. While every effort has been made to provide correct information, inadvertent errors can occur and applicable laws, rules and regulations can change. Additionally, the application of these laws, rules and regulations depend on specific circumstances. Therefore, the information on this site is not intended to serve as legal, accounting or tax advice.

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QC - Netfile Québec still available for filing of returns for 2016 and 2017

QC - Reductions in health services fund contribution rates by SMBs

QC - Revenu Québec issues updated guide to taxation of estates

QC - Interest Rates – 2018

QC - Independent living credit for seniors expanded

QC - Volunteer respite caregiver tax credit enhanced

QC - Enhancements to caregiver tax credit for 2018

QC - June 15 instalment payment deadline

QC - New refundable training tax credit available to small and medium-sized businesses

QC - Limits on child care expenses for refundable credit increased for 2018

QC - Budget introduces first-time home buyers tax credit

QC - Province announces increases to small business deduction rate

QC - Age limit for experienced worker tax credit reduced

QC - April 30 deadline for payment of individual income tax balances for 2017

QC - Renovert tax credit extended for another year

QC - Interest Rates - 2018

QC - NETFILE Quebec available for filing of returns for 2016

QC - Provinces releases fourth consecutive balanced Budget

QC - Changes to Voluntary Disclosure Program rules

QC - Revenu Québec clarifies tax credit conversion rate for 2018

QC - RenoVert tax credit to expire March 31, 2018

QC - Personal tax credit amounts for 2018

QC - Filing an individual income tax return by mail

QC - Revenu Québec issues tax preparers’ guide for 2017 individual returns

QC - Revenu Québec issues updated guide to QST and HST/GST

QC - NETFILE service dates for 2017 individual returns

QC - Online service for preparation of RL-31 slips by landlords

QC - Revenu Québec releases individual tax return form for 2017

QC - Interest Rates - 2018

QC - Revenu Quebec issues updated Bulletin on administration of support payments

QC - Quebec Pension Plan contribution rates for 2018 announced

QC - Quebec Parental Insurance Plan rates for 2018 announced

QC - 2018 individual income tax rates and brackets announced

QC - Expanded access to Revenu Québec online service for individuals

QC - Individual tax rate to be reduced for 2017

QC - Upcoming deadline for applications for advance payment of tax credits

QC - Changes to RL-1 slips for 2017 tax year

CRA issues updated guide to RESPs

Inflation rate up by 2.5% in June

Prescribed interest rates for leasing rules

CRA issues updated guide to taxation of RRIF on death

Slight increase in unemployment rate for June

Bank of Canada increases benchmark interest rate

CRA issues Tax Tip on return review process

Old Age Security benefits to increase by 1.2% in third quarter

No change to inflation rate for May

CRA issues updated source deductions online calculator

Prescribed interest rate for leasing for July

Prescribed interest rates for the third quarter of 2018

CRA updates and re-issues Notice of Objection form

No change in unemployment rate for May

June 15 filing deadline for self-employed taxpayers

Individual income tax instalment payment due June 15

Taxpayer relief available for Canadians affected by spring floods

Bank of Canada maintains interest rates at current level

CRA issues updated payroll deduction formulas for July 1, 2018

Inflation rate for April at 2.2%

Changes to distribution of GST/HST reporting/remittance forms for small businesses

Unemployment rate unchanged in April

CRA tax topic podcasts available for download

Prescribed interest rates for May and June

Getting information about your tax refund

CRA issues warning on filing season tax scams

Inflation rate for March reaches 2.3%

April 30 due date for all 2017 individual taxes owed

Unemployment rate unchanged in March

Bank of Canada leaves interest rates unchanged

ReFILE service for changing individual income tax returns

CRA issues reminder of taxability of income from “sharing economy”

Bank of Canada interest rate announcement dates for 2018

CRA issues update on home sale reporting requirements

Significant increase in inflation rate for February

Prescribed interest rates for second quarter of 2018

CRA issues warning on tax scams

CRA publication on changes to Voluntary Disclosure Program available online

CRA issues e-filers manual for 2017 returns

Unemployment rate down slightly in February

Increase in Consumer Price Index for January

Bank of Canada leaves interest rates unchanged

Budget 2018 - Personal tax credits

Budget 2018 - Foreign-born Status Indians

Budget 2018 - Service animals

Budget 2018 - Canada Workers Benefit

Budget 2018 - Working Income Tax Benefit amounts

Budget 2018 - Non-resident surplus stripping rules

Budget 2018 - CRA compliance orders

Budget 2018 - RDTOH

Budget 2018 - Investment income

Budget 2018 - Corporations' small business limit

Extended hours for CRA telephone help line

CRA issues list of approved software for NETFILING of 2017 returns

Unemployment rate up slightly in January

2018-19 Federal Budget date announced

Obtaining hard copy of a 2017 income tax return package

CRA announces NETFILE service availability dates for 2017 returns

CRA to mail tax return packages to selected taxpayers

CRA announces change to 2017 individual tax return forms

CRA reinstates telephone tax return filing service

Prescribed interest rates for first quarter of 2018

Bank of Canada raises interest rates

Federal Budget 2018-19 consultations to end January 26

CRA issues individual T1 Tax Return Form and Guide for 2017

Unemployment rate for December 2017 down to 5.7%

Small business tax rate reduced effective January 1

Automobile deduction and benefit limits for 2018

CRA issues guidance on upcoming changes to small business tax rules

Changes to be made to Voluntary Disclosure Program

Age 71 final RRSP contribution to be made by December 31

NETFILE service for 2016 returns available until January 19

Bank of Canada leaves interest rates unchanged

Unemployment rate down in November

T4127 for 2018 payroll deduction amounts released

CRA issues federal TD1 Form and TD1 Worksheet for 2018

Inflation rate up by 1.4% in October

Finance launches pre-budget consultations

CRA to provide online filing for trust tax and information returns

Employment Insurance premium rates for 2018

CRA announces CPP contribution rates and amounts for 2018
Our publications



2018-2019 Quebec budget highlights The Minister of finances, Mr. Carlos J. Leitão presents a balanced budget for the fourth consecutive year. An economic plan that is also beginning to repay the debt.

Federal budget 2018. Finance Minister Bill Morneau today tabled Budget 2018 on February 27. This budget includes few personal income tax measures, precisions on passive investment income and no measures to facilitate transfer of family businesses.

Economic Statement October 24, 2017 The Federal Government released its Fall Economic Statement which reaffirmed the announcements in the various media releases from the previous week regarding their July 18th, 2017 proposed changes to the taxation of private corporations.

New Proposed Tax Rules July 2017 Here is the summary of the new tax rules affecting private companies and trusts announced by the Federal Minister of Finance on July 18, 2017.

2017-2018 Quebec budget summary The Minister of Finance Carlos J. Leitão tabled on March 28, the Québec Economic Plan for 2017, a third consecutive balanced budget, confirming Québec’s good economic and financial health.

2017 Federal budget summary Finance Minister Bill Morneau tabled the Government’s second budget, Building a Strong Middle Class, which continues to invest in middle class Canadians.

2016 Federal Budget summary The Minister of Finance, Bill Morneau, tabled on March 22, 2016, the new Government of Canada’s first federal budget, Growing the Middle Class, a plan that, according to the Government, takes important steps to revitalize the Canadian economy, and delivers real change for the middle class and those working hard to join it.

2016-2017 Québec budget summary Minister of Finance Carlos Leitão tabled a second consecutive balanced budget and an economic plan containing measures that, in the opinion of the minister, will enable Québec to rise to the challenges of tomorrow by addressing the structural issues that are slowing its economic growth.

GST HST Closely related corporation election Section 156 of the Excise Tax Act (“ETA”) election allows certain taxable supplies (i.e., management fees, sale/purchase of goods, etc.) among closely related corporations (defined below) deemed to be made for NIL consideration such that no GST is charged and collected.

Relevé31 Revenu Quebec A new Québec form, RL-31 “Information about a leased building”, comes into effect in 2015. The RL-31 essentially replaces the former RL-4 (“Real Estate Taxes”) that was issued to tenants.

2015-Federal Budget summary The Minister of Finance, Mr. Joe Oliver said: “Economic Action Plan 2015 is a balanced budget, low-tax plan for jobs and growth, one that works for all Canadians.”

2015-2016 Québec budget summary The Minister of Finance, Carlos Leitão, confirmed in his Budget Speech today that fiscal balance will be restored in 2015-2016.

Federal - Update of economic and fiscal projections - November 12 2014 Finance Minister Joe Oliver today released the annual Update of Economic and Fiscal Projections, which confirms that the Government remains on track for a balanced budget in 2015.

2014-2015 Québec budget summary (PDF) Budget 2014-2015 confirms a return to fiscal balance in 2015-2016. It presents the policy directions necessary to restore fiscal balance and reduce the debt, as well as the actions that will be taken to promote job creation and economic growth in Québec.

2014 Federal budget summary On February 11, 2014, Minister of Finance Jim Flaherty tabled Economic Action Plan 2014, which in his opinion, confirms that the Government is on track to return to balanced budgets in 2015, with new measures that will create jobs and opportunities in an uncertain global economy.

2013 Federal Budget Summary (PDF) As indicated by the Honourable Jim Flaherty: “We will remain focused on what matters to Canadians – jobs and economic growth, and ensuring Canada’s economic advantage today will translate into the long-term prosperity of tomorrow.” Here are the highlights of the 2013 budget.

2012 Fall Provincial Budget Summary On November 20, 2012, Minister of Finance and the Economy Nicolas Marceau tabled a balanced budget for 2013-2014. "After four years of deficits, Québec will finally have a balanced budget", he proudly declared.

Are you affected by the changes to the reporting of foreign assets? - 2014

Voluntary Retirement Savings Plan (VRSP) update - 2014

Economic policy- Putting jobs first of the Marois Government - 2013

QST-ITR Large businesses - Reimbursement of expenses - 2013

Have you heard of the voluntary retirement savings plan? - 2013

Doubling the GST/QST streamlined accounting thresholds - 2013

2013-01 - Phasing out the Penny