{
  "$comment": "Québec provincial income tax for 2025 (administered by Revenu Québec; not covered by CRA T4127). Annual liability per the TP-1 return structure; QPP/QPIP/EI parameters live in national.json.",
  "country": "ca",
  "jurisdiction": "ca-qc",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Toronto"
  },
  "status": "provisional",
  "engine": "ca-payroll@1",
  "currency": "CAD",
  "revision": 1,
  "params": {
    "brackets": [
      {
        "upTo": "53255",
        "rate": "0.14"
      },
      {
        "upTo": "106495",
        "rate": "0.19"
      },
      {
        "upTo": "129590",
        "rate": "0.24"
      },
      {
        "upTo": null,
        "rate": "0.2575"
      }
    ],
    "creditRate": "0.14",
    "basicPersonalAmount": "18571",
    "workerDeduction": {
      "rate": "0.06",
      "max": "1420"
    },
    "unionDuesCreditRate": "0.10",
    "enhancedQppDeduction": {
      "firstAdditional": true,
      "secondAdditional": true
    }
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Québec non-refundable credits other than the basic personal amount and union dues (e.g. person living alone, age, retirement income, career extension, medical expenses, donations)",
    "Solidarity tax credit, work premium and other refundable credits",
    "Contribution to the health services fund on non-employment income; drug-insurance (RAMQ) premium payable with the return",
    "Québec source-deduction formulas (TP-1015.F) per pay period — results are the annual liability",
    "Québec tax on split income, alternative minimum tax"
  ],
  "sources": [
    {
      "field": "params.brackets",
      "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/income-tax-rates/",
      "title": "Revenu Québec — Income tax rates (2026 and 2025)",
      "retrieved": "2026-10-07",
      "note": "Québec income tax rates for 2025."
    },
    {
      "field": "params.brackets",
      "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-kit/principal-changes-for-2025-employers-kit/",
      "title": "Revenu Québec — Principal changes for 2025 (source deductions)",
      "retrieved": "2026-10-07",
      "note": "Taxable income thresholds and income tax rates (source deductions)."
    },
    {
      "field": "params.creditRate",
      "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/income-tax-rates/",
      "title": "Revenu Québec — Income tax rates (2026 and 2025)",
      "retrieved": "2026-10-07",
      "note": "Non-refundable tax credits are calculated at the lowest rate (14%)."
    },
    {
      "field": "params.basicPersonalAmount",
      "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-kit/principal-changes-for-2025-employers-kit/",
      "title": "Revenu Québec — Principal changes for 2025 (source deductions)",
      "retrieved": "2026-10-07",
      "note": "Personal tax credit amounts: basic personal amount. Line 350 notes it takes into account QPP, QPIP and EI contributions, so there is no separate Québec credit for them."
    },
    {
      "field": "params.basicPersonalAmount",
      "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-350/",
      "title": "Revenu Québec — Line 350 Basic personal amount",
      "retrieved": "2026-10-07",
      "note": "Line 350 Basic personal amount."
    },
    {
      "field": "params.workerDeduction",
      "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/201-to-260-net-income/line-201/",
      "title": "Revenu Québec — Line 201 Deduction for workers",
      "retrieved": "2026-10-07",
      "note": "Deduction for workers = 6% of eligible work income, up to the maximum."
    },
    {
      "field": "params.workerDeduction",
      "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-kit/principal-changes-for-2025-employers-kit/",
      "title": "Revenu Québec — Principal changes for 2025 (source deductions)",
      "retrieved": "2026-10-07",
      "note": "Maximum deduction for workers for 2025."
    },
    {
      "field": "params.unionDuesCreditRate",
      "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-397/",
      "title": "Revenu Québec — Line 397 Tax credit for union, professional or other dues",
      "retrieved": "2026-10-07",
      "note": "Tax credit for union, professional or other dues = 10% of the dues."
    },
    {
      "field": "params.enhancedQppDeduction",
      "url": "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/201-to-260-net-income/line-248/point-1/",
      "title": "Revenu Québec — Line 248 point 1: deduction for QPP contributions on employment income (Schedule U, Part B)",
      "retrieved": "2026-10-07",
      "note": "Line 248 deduction for QPP contributions on employment income (Schedule U, Part B): the enhanced (first and second additional) contributions."
    },
    {
      "field": "period",
      "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-kit/principal-changes-for-2025-employers-kit/",
      "title": "Revenu Québec — Principal changes for 2025 (source deductions)",
      "retrieved": "2026-10-07",
      "note": "Calendar tax year."
    },
    {
      "field": "rounding",
      "url": "https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-1015-f-v/",
      "title": "Revenu Québec — TP-1015.F-V Formulas to Calculate Source Deductions and Contributions (landing page)",
      "retrieved": "2026-10-07",
      "note": "TP-1015.F-V rounds amounts to the nearest cent."
    }
  ]
}