转自Gazette的信息。
Tax and fee increases for individuals
Tax and fee increases for individuals
- As of April 1, daycare will cost $7.30 per day for families earning up to $50,000 a year, $8 for families earning up to $75,000, and going up to $20 for those earning $155,000 a year or more
- Daily fee for childcare at school increases to $8 as of April 1, and $8.15 as of Jan. 1, 2016 ($32 million a year)
- Automobile insurance premium increases, averaging $20 a year for passenger vehicles, $28 a year for professional vehicles, and $9 a year for motorcycles, as of Jan. 1, 2015 ($135 million a year)
- Larger registration fees for vehicles with engine displacement of four litres or above, up to $376.20 a year, as of Jan. 1, 2016 ($30 million a year)
- Inclusion of refineries and other companies in cap-and-trade system, resulting in indirect increase of two cents a litre at the pump
- Tax credit for union and professional dues drops from 20 per cent to 10 per cent, costing an average union member $70 a year ($112 million a year)
- Eligibility criteria for work premium will be harmonized with federal working income tax credit, in particular eliminating full-time students from eligibility ($29 million a year)
- Review of tuition fee exemptions that allow students from France and elsewhere to pay the same rate as Quebec students ($12 million a year)
- Increase of fee attached to fines under provincial penal system from $14 to $20 for fines up to $100, $40 for fines up to $500, and 25 per cent for fines above $500 ($21 million a year)
- Higher fees for management of unclaimed property ($5 million a year)
- Replacing free fertility treatments with a tax credit of 80 per cent for families with annual incomes up to $50,000, down to 20 per cent for families with annual incomes above $120,000, and limiting it to households without children ($39 million a year)
- Temporary payroll surtax for financial institutions from Dec. 3, 2014 to March 31, 2017 ($296 million)
- Tax rate for insurance premiums of insurance corporations increases from two to three per cent as of Dec. 3 ($300 million over three years)
- Tax credits for research and development will have a minimum expenditure threshold of $50,000 to $225,000, and $12,500 for investments related to manufacturing and processing equipment ($182 million over three years)
- R&D tax credit rates will be standardized from four rates to two — 30 per cent for small and medium-size businesses, and 14 per cent for large businesses ($20 million over two years)
- The Health Services Fund contribution will be reduced on Jan. 1 to 1.6 per cent for businesses with payroll up to $1 million up to 4.26 per cent for businesses with a payroll of $5 million ($162 million over three years)
- Deductions for transportation costs in manufacturing will increase on Jan. 1 by one per cent of gross income, now including businesses in major urban centres ($12 million over three years)
- The capital gains exemption for farming and fishing businesses increases from $800,000 to $1 million as of Jan. 1, affecting about 400 businesses a year ($10 million a year)
- A new tax credit for interest payable on transfer of farming businesses under La Financière auricle du Québec ($2 million over four years)
- Temporary increase to refundable tax credit for Quebec film and TV production to take into account additional costs incurred when receiving interim funding while waiting for tax assistance
