Revenu Québec
Revenu Québec is the provincial government agency that administers Quebec's tax laws, including the provincial income tax return (TP-1), Quebec Sales Tax (QST), and the Quebec Pension Plan (QPP). Unlike all other provinces, Quebec operates its own tax authority independently from the CRA.
Quebec residents must file two separate tax returns each year: a federal return (T1) with the CRA and a provincial return (TP-1) with Revenu Québec. While this creates extra filing work, it also means Quebec has its own set of provincial tax credits and deductions that differ from other provinces.
Revenu Québec also administers the GST in Quebec on behalf of the federal government and manages the QPIP parental insurance plan. Businesses operating in Quebec register for both QST and GST through Revenu Québec's online portal, rather than the CRA.
Related Terms
QST (Quebec Sales Tax)
The QST is Quebec's provincial sales tax at 9.
QPIP (Quebec Parental Insurance Plan)
QPIP is Quebec's parental insurance plan providing maternity, paternity, parental, and adoption benefits to eligible Quebec workers.
CRA (Canada Revenue Agency)
The Canada Revenue Agency (CRA) is the federal body responsible for administering Canada's tax laws, collecting income taxes and GST/HST, and delivering benefit programs such as the Canada Child Benefit (CCB) and the GST/HST credit.
T1 (General Income Tax Return)
The T1 is the standard personal income tax return that Canadian residents file annually with the CRA.