Individuals. Requirements for. Computer-Generated.

Transcription

1 Individuals Requirements for 2015 Computer-Generated wwwrevenuquebecca Forms

2 Your software helps thousands of individuals fulfill their tax obligations and thereby play an active role in funding public projects This guide explains the requirements for printing or filing computergenerated income tax return forms

3 CONTENTs Introduction 4 Online services 4 Information for software developers 4 1 Definitions 5 2 Request for a software authorization number 6 21 General information 6 22 Deadline for submitting a request for an authorization number 6 23 Documents to be submitted with the request 6 24 Processing the request 7 25 Technical specifications 7 26 Developer s obligation 10 3 Request for the certification of software 10 General information Deadline for submitting a request for certification Technical requirements for filing online 10 Technical requirements regarding form TPF-1U-V, Income Tax Return Data 11 4 Developer s obligations toward users 11 5 Scope of our verifications 11 Supplementary documents Information for Software Users: Personal Income Tax Return (IN-413A-V) Sample forms Income Tax Return (form TP-1D-V) (computer-generated form) Income Tax Return Data (form TPF-1U-V) Keying Summary for the Income Tax Return (form TPF-1W-V) Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V (form TPF-1X-V) Keying Summary for Form TP-128-V, Form TP-80-V and Form TP-801-V (form TPF-1Y-V) Keying Summary for Form TP-1029LR-V (form TPF-1Z-V) Technical forms Income Tax Return Data (form TPF-1U-V) Keying Summary for the Income Tax Return (form TPF-1W-V) Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V (form TPF-1X-V) Keying Summary for Form TP-128-V, Form TP-80-V and Form TP-801-V (form TPF-1Y-V) Keying Summary for Form TP-1029LR-V (form TPF-1Z-V)

4 Introduction This document sets out our requirements that must be met by software developers and users that print or file computer-generated versions of the following forms: the income tax return, its schedules and related forms; Income Tax Return Data (form TPF-1U-V); Keying Summary for the Income Tax Return (form TPF-1W-V); Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V (form TPF-1X-V); Keying Summary for Form TP-128-V, Form TP-80-V and Form TP-801-V (form TPF-1Y-V); Keying Summary for Form TP-1029LR-V (form TPF-1Z-V) The section Information for software developers is intended for developers The document Information for Software Users: Personal Income Tax Return (IN-413A-V) is to be distributed by developers to software users as a separate document or included in their software instructions The entire text of document IN-413A-V must be included in software that is distributed to users Online services The income tax return, its schedules and related forms and guides may be viewed and printed from our website at wwwrevenuquebecca Software developers will find specific information in the Partners section Information for software developers You can obtain authorization or certification for your software through our validation process The authorization or certification applies only to the version of the income tax return covered by the request Before requesting authorization or certification, you must update the information concerning your products and contact persons To do so, access My Account for partners Make sure that all of the contact persons are associated with the appropriate product, since only these contact persons will be able to submit a request for authorization or certification for that product To register a new contact person, you must request a user code for that person by clicking Contact Us in My Account for partners Note that the user code is intended for the sole use of the contact person to whom it is assigned and must never be divulged Before obtaining an authorization number for your software, you are required to inform us of any software limitations (for example, the software cannot be used to file a specific schedule, RL slip, or the income tax return of a deceased person, or it cannot calculate a refundable tax credit) Further to analysis, we may allow the limitations and authorize the software However, we will not authorize software that is limited in its capacity to calculate income tax payable 4

5 To request information about the Personal income tax field of activity, contact the Direction des relations avec les partenaires et de la planification through My Account for partners (click Contact Us), by at or by telephone at or, toll-free, at Definitions The terms in this section are defined within the context of this document Authorization The validation process that uses test data (test cases) to make sure that the computer-generated forms and the results they produce meet all Revenu Québec requirements and comply with all our standards Where applicable, this process involves verifying the entry of data on the form and the accuracy of the results generated by the software Certification The validation process that ensures that electronic data filing (from a software application to the computer systems of Revenu Québec) meets Revenu Québec requirements It also validates the coherence of data contained in files generated by the software Computer-generated form A form produced using computer software that has the same content and general presentation as the form produced by Revenu Québec Developer A person (or business) that develops software that can be used to file income tax returns online or by mail User A person that purchases or develops software to file the income tax return along with any required schedules and related forms; the form Income Tax Return Data (TPF-1U-V); or the forms Keying Summary for the Income Tax Return (TPF-1W-V), Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V (TPF-1X-V), Keying Summary for Form TP-128-V, Form TP-80-V and Form TP-801-V (TPF-1Y-V) and Keying Summary for Form TP-1029LR-V (TPF-1Z-V) 5

6 2 Request for a software authorization number 21 General information We assign an authorization number only if the forms submitted for validation meet our requirements for the filing of the income tax return, its schedules, the related forms, and the forms Keying Summary for the Income Tax Return (TPF-1W-V), Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V (TPF-1X-V), Keying Summary for Form TP-128-V, Form TP-80-V and Form TP-801-V (TPF-1Y-V) and Keying Summary for Form TP-1029LR-V (TPF-1Z-V) In addition, test data results must be satisfactory As a rule, we assign only one authorization number to you However, if you develop different software for different types of users or platforms (Web, Windows, Mac, etc), you must make a separate request for each of your products In that case, we assign an authorization number to each product The names of authorized software programs and software developers are available on our website so that users can contact the developers to resolve any technical problems You must send your request for an authorization number through My Account for partners (click Contact Us) For information on how to make your request, see guide SW-233 (available in French only) 22 Deadline for submitting a request for an authorization number We will not accept requests for authorization numbers submitted after March 1, 2016 The validation process ends on March, Documents to be submitted with the request Together with your request, you must submit the following documents (in French) electronically: one copy of each of the documents necessary for processing test data, namely, the income tax return, the schedules and the keying summaries; one copy of the forms Revenus et dépenses de location d un bien immeuble (TP-128), Revenus et dépenses d entreprise ou de profession (TP-80), Rajustement du revenu d entreprise ou de profession au décembre (TP-801), Crédit d impôt LogiRénov (TP-1029LR) and Subvention pour aînés relative à une hausse de taxes municipales (TP-1029TM) as well as any of the schedules (A through T and V) that have not already been submitted with the test data; one copy of remittance slip TP P All the documents should be submitted at the same time You must also send us a copy of the English version of the income tax return; the schedules of the income tax return; form TP-128-V, Income and Expenses Respecting the Rental of Immovable Property; form TP-80-V, Business or Professional Income and Expenses; form TP-801-V, Calculation of Business or Professional Income, Adjusted to December ; form TP-1029LR-V, LogiRénov Home Renovation Tax Credit; form TP-1029TM-V, Grant for Seniors to Offset a Municipal Tax Increase; remittance slip TP P-V; the keying summaries, as soon as they are available 6

7 Test returns must be submitted so that we can verify results, including whether the content of the income tax return is correctly reproduced on form TPF-1W-V; the content of the schedules and of form TP-1029TM-V, where applicable, is correctly reproduced on form TPF-1X-V; the content of forms TP-128-V, TP-80-V and TP-801-V, where applicable, is correctly reproduced on form TPF-1Y-V; the content of form TP-1029LR-V, where applicable, is correctly reproduced on form TPF-1Z-V Verification facilitates the processing of the income tax return by preventing potential errors resulting from incorrect data transfer We may require that a developer submit additional test data 24 Processing the request Upon receiving your request, we conduct a preliminary examination to ensure that the documents meet the requirements outlined in this document If the transmitted documents meet our requirements, we send you an acknowledgment of receipt We then have 15 business days to review the forms and, where applicable, assign an authorization number If corrections are necessary, you will be informed in writing A second request must then be submitted, along with the corrected forms We will review the forms again, and assign an authorization number if the corrected forms meet requirements If the transmitted documents do not meet our requirements, we will provide you with details in writing Your request will not be processed until the necessary corrections are made 25 Technical specifications 251 Format Your software must be able to print on paper between 8 1/4 x 10 3/4 (2096 cm x 27 cm) and 8 1/2 x 11 (2159 cm x 2794 cm) in size The margin perforations of continuous-feed paper are not included in the prescribed width 252 Printing We will not accept computer-generated forms for which no authorization number has been assigned for the taxation year Once we have assigned the authorization number, you must ensure that the printing parameters remain fixed (as authorized) The presentation of the income tax return, its schedules, and forms TP-128-V, TP-80-V, TP-801-V, TP-1029LR-V and TP-1029TM-V must correspond, line by line, to that of our forms The print type must be large enough and clear enough to be easily read In the case of forms that are in French, the accents must be indicated There must be no shading inside the boxes The font you choose must leave a space between each character, so that none of the characters touch We recommend you use fonts such as Courier New, Microsoft Sans Serif, Arial or Verdana The data on lines 1, 2 and 7 through 9 of form TPF-1W-V must be entered in capital letters only The reproduction of text must be exact, but abbreviations may be used if they are easily understood As a rule, boldface type must be used wherever it is used on our forms However, for the income tax return, it is permissible to use boldface type only where it is used on the sample form enclosed with this document The note Enclose a copy of this schedule with your return at the bottom of each schedule must be replaced by the note Enclose a copy of this schedule with the documents you submit to Revenu Québec 7

8 Page numbers are permitted in the upper right-hand corner of schedules Colour is not required, nor is it necessary to reproduce our logo or references to the tax guide The individual s social insurance number must appear at the top of each page of the forms generated by the software program, even if this information already appears elsewhere on the forms No instructions concerning the use of the software should appear on the forms You must ensure that the documents submitted to us are printed in such a way that the form Income Tax Return Data (TPF-1U-V) comes before the Keying Summary for the Income Tax Return (TPF-1W-V) 253 Authorization number The authorization number must appear at the top of the first page of computer-generated forms This is true for the income tax return, its schedules, forms TP-128-V, TP-80-V, TP-801-V, TP-1029LR-V and TP-1029TM-V, and the keying summaries (forms TPF-1W-V, TPF-1X-V, TPF-1Y-V and TPF-1Z-V) 254 Two-dimensional barcodes We assign a unique two-dimensional barcode to identify each page of forms TPF-1U-V, TPF-1W-V, TPF-1X-V, TPF-1Y-V and TPF-1Z-V This barcode must be reproduced in the bottom right-hand corner of the page In addition, anchor points must be reproduced in the top right-hand corner and in the bottom left-hand corner of each page of these forms 255 Data reproduction You must ensure that all the data that would have been sent online are contained in one or more two-dimensional barcodes on form TPF-1U-V and that the software transfers all data from the income tax return, its schedules, and forms TP-128-V, TP-80-V, TP-801-V, TP-1029LR-V and TP-1029TM-V to the corresponding lines of the keying summaries (forms TPF-1W-V, TPF-1X-V, TPF-1Y-V and TPF-1Z-V) However, if an amount is nil, it is not to be transferred to the summaries, except in the case of lines 19 and 51 of the income tax return and line 13 of schedule L, or in the case of a schedule that must be filed A schedule listed below must be filed where one of the following situations applies: Schedule A if an amount is entered on Schedule A; Schedule B if an amount is entered in Part B or in any part other than Part B, unless the only amount entered in these parts is an amount carried from Part A of Schedule B; Schedule C if an amount is entered in Part A of Schedule C; Schedule D if the individual is entitled to the solidarity tax credit; Schedule E if an amount is entered in Part C or on line 402, 409, 411, 13, 15 or 17 of Schedule E; Schedule F if an amount is entered on line 446 of the return; Schedule G if an amount is entered on Schedule G; Schedule H if an amount is entered on line 462 of the return as a tax credit for caregivers; Schedule I if a number is entered in Part B of Schedule I; Schedule J Schedule K if an amount is entered on line 458 of the return; if no number is entered in box 449 of the return; Schedule L if an amount is entered on Schedule L; 8

9 Schedule M if an amount is entered on Schedule M; Schedule N if an amount is entered on line 260 or 276 of the return as an adjustment of other investment expenses; Schedule O if an amount is entered in Part C of Schedule O; Schedule P if an amount is entered in Part D or Part E of Schedule P; Schedule Q if an amount is entered in Part A of Schedule Q; Schedule R if an amount is entered on Schedule R; Schedule S if an amount is entered on line 20 of Schedule S; Schedule T if an amount is entered on Schedule T; Schedule V if an amount is entered on Schedule V (except where the amount relates only to donations made in past years and no amount is entered on line 395 of the return) Where specific information must be provided on the income tax return by checking one box among several choices, (for example, on line 12), the number of the box checked must be indicated on form TPF-1W-V However, if there is only one box for a particular request, X must be indicated The number corresponding to the information requested in box 18 of the return must be indicated on form TPF-1W-V The information from the return in boxes 106, 149, 153, 206, 249, 277, 286, 296, 442 and 461 that corresponds respectively to any amount entered on lines 107, 148, 154, 207, 250, 276, 287, 297, 443 and 462 of the return must also be indicated on form TPF-1W-V If you entered a number in box 4482 of the return, be sure that it is indicated on form TPF-1W-V If Schedule K is not being filed, be sure that the number entered in box 449 of the return is indicated on form TPF-1W-V On computer-generated versions of the income tax return and schedules, as well as on forms TP-128-V, TP-80-V, TP-801-V, TP-1029LR-V and TP-1029TM-V, pre-printed data, percentage signs and the letters YMD (for year, month, day) need only be reproduced in places where a date, a number or a percentage must be entered The zeros that indicate cents may be replaced by values calculated by the software program 256 Refund or balance due Where an amount is entered on line 478 of the return ( Refund ), the user must be able to enter the amount in question on line 480 if the individual meets the requirements to apply for an accelerated refund Where an amount is entered on line 479 of the return ( Balance due ), the user must be able to print remittance slip TP P-V In addition, the user must enter an amount on line 481 only if payment of that amount is enclosed with the documents sent to us 257 Serial number Each copy of the software program must be assigned a unique serial number comprising between one and thirteen numerical characters The format of the serial number must be the following: four numerical positions, a space, four numerical positions, a space, and five numerical positions The pattern is therefore NNNN NNNN NNNNN The spaces must not be filled with zeros This number must be carried to the box SN (for serial number ) of form TPF-1W-V, and aligned to the right Please note that in the French version of the form, the box is identified by the letters NS (for numéro de série ) 9

10 Examples: A serial number comprising thirteen characters must be entered as follows: SN A serial number comprising seven characters must be entered as follows: SN Developer s obligation Within 10 business days after obtaining your authorization number, you must submit to us a copy of the software covered by the request If the software can be downloaded from your website, you must provide us with a customer number and an access code 3 Request for the certification of software General information A software program will be certified only if the program meets Revenu Québec s requirements (technical and system specifications) for the online transmission of data contained in the income tax return Although requests for the authorization and certification of software must be submitted at the same time, the software program must be authorized before being certified As a rule, only one of your software programs is certified However, if you develop different software for different types of users or platforms (Web, Windows, Mac, etc), you must make a separate request for each product In that case, we attribute a separate certification to each product The names of certified software programs and the contact information for software developers are provided on our website You must send your request for certification through My Account for partners (click Contact Us) For information on how to make your request, see guide SW-233 (available in French only) 32 Deadline for submitting a request for certification We will not accept requests for certification submitted after March 1, 2016 The certification process ends on March, Technical requirements for filing online The software must be able to perform all the validations listed in our publications about technical and system specifications You will be informed of any changes made to these specifications Test data must be transmitted so that we can verify whether the software meets technical and system specifications We may require that additional test data be submitted You must send us your test cases through the partners testing environment Your tests must be successful before you submit your request for certification If the test cases failed, you must make the necessary corrections and resubmit them until they are successful 10

11 Once your test cases have been validated and you have submitted your request for certification, we will analyze your request and the test cases If either the request for certification or the test cases do not meet our requirements, we will inform you by For more information about the certification process, see guide SW-233 (available in French only) Technical requirements regarding form TPF-1U-V, Income Tax Return Data Test data must be transmitted so that we can verify whether the information required to process the income tax return is correctly reproduced in the two-dimensional barcode(s) on form TPF-1U-V, Income Tax Return Data 4 Developer s obligations toward users You must provide technical support to software users; include the following note on your website or on the package containing the software: This software may be used to file the Québec personal income tax return; however, the user is responsible for using the software correctly, and is liable for any omissions or errors in the information provided ; provide users with all the information contained in the supplementary document included with this brochure, Information for Software Users: Personal Income Tax Return; advise software users of the equipment configuration required to produce all the features of the software For example, printouts must meet all the requirements outlined in this document It is important that you comply with these obligations, since a form not printed and filed according to our specifications may be rejected and returned to the individual, who will then have to file another form in the prescribed manner In some cases, individuals may have to pay interest or a late-filing penalty, may lose entitlement to certain social programs or may be refused an election provided for by law 5 Scope of our verifications We do not verify whether the software complies with all legal provisions We also do not check the accuracy of all the calculations and data transfers performed by the software Both software users and you are responsible for using the software correctly, and for any omissions or errors in the information provided Consequently, we cannot be held responsible for programming errors in the calculation of contributions and income tax payable 11 IN-413-V ( )

12 IN-413A-V ( ) 1 of 3 INFORMATION FOR SOFTWARE USERS: PERSONAL INCOME TAX RETURN You must make sure that the developer of the software you use has received a software authorization number from Revenu Québec for 2015 This number must appear at the top of the first page of all computer-generated forms Revenu Québec does not verify whether the software complies with all legal provisions We also do not check the accuracy of all the calculations and data transfers performed by the software Both you and the developer are responsible for using the software correctly, and for any omissions or errors in the information provided Consequently, we cannot be held responsible for programming errors in the calculation of contributions and income tax payable Since software developers regularly update their products, you must ensure that you have the latest version of the software concerned A list of authorized software programs (and their developers) is available on Revenu Québec s website at wwwrevenuquebecca 1 Definition Computer-generated form A form that can be produced using computer software and that has the same content and general presentation as the form published by Revenu Québec 2 Filing online Individuals who wish to file a personal income tax return online must use software capable of transmitting the data contained in the income tax return online Note that an individual filing an income tax return for the first time can file online if the software used supports this filing method If a return is filed online, a paper copy must not be submitted to Revenu Québec For more information, visit Revenu Québec s website Filing online has never been easier! Starting with the 2015 income tax return, an individual will no longer need an access code to confirm his or her identity when filing online Instead, he or she will simply be asked to provide the following information: social insurance number; date of birth More streamlined, just as secure!

13 2 of 3 3 Filing by mail Requirements 1 Income Tax Return Data (form TPF-1U-V) You must submit form TPF-1U-V, Income Tax Return Data Data contained in the two-dimensional barcode(s) of form TPF-1U-V is the same as the data indicated on the income tax return and, where applicable, its schedules and the forms Income and Expenses Respecting the Rental of Immovable Property (TP-128-V), Business or Professional Income and Expenses (TP-80-V), Calculation of Business or Professional Income, Adjusted to December (TP-801-V), LogiRénov Home Renovation Tax Credit (TP-1029LR-V) and Grant for Seniors to Offset a Municipal Tax Increase (TP-1029TM-V) 2 Keying summaries (forms TPF-1W-V, TPF-1X-V, TPF-1Y-V and TPF-1Z-V) You must submit form TPF-1W-V, Keying Summary for the Income Tax Return, signed by the individual Do not submit the four-page printed version of the income tax return to Revenu Québec, as the data from the return appears in form TPF-1W-V Individuals must keep the printed return for their files You must enclose form TPF-1X-V, Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V, with all computer-generated schedules and form TP-1029TM-V Page 1 of the keying summary covers schedules A, B, C and D; page 2 covers schedules F, G, I, J, L, R and S; page 3 covers schedules E, H, K, M, N, O, P, Q, T and V; page 4 covers form TP-1029TM-V You must enclose form TPF-1Y-V, Keying Summary for Form TP-128-V, Form TP-80-V and Form TP-801-V, with every computer-generated form TP-128-V, form TP-80-V and form TP-801-V You must enclose form TPF-1Z-V, Keying Summary for Form TP-1029LR-V, with every computer-generated form TP-1029LR-V 3 Paper White, letter-size paper without any watermark must be used for all forms The weight must be at least 30 M (56 g/m 2 ) 4 Printing Forms must be printed in portrait format A 32 Why some forms are rejected Though Revenu Québec allows certain required documents to be filed using computer-generated forms, they may be rejected and returned to the individual for the following main reasons: Form TPF-1U-V is missing One or more of the required keying summaries (form TPF-1W-V, form TPF-1X-V, form TPF-1Y-V or form TPF-1Z-V) have not been filed The form has not been authorized by Revenu Québec or its authorization number is invalid Amounts are entered incorrectly in the spaces provided (dollars and cents) Print quality is poor (illegibility, shifting of data) The form is received in poor condition

14 33 Documents to be submitted to Revenu Québec The documents submitted to Revenu Québec must be in the following order (as applicable): 1 a cheque or money order payable to the Minister of Revenue of Québec, together with the computer-generated remittance slip TP P-V (the cheque or money order and the remittance slip must be attached to form TPF-1U-V); 2 form TPF-1U-V; 3 form TPF-1W-V Do not enclose the four-page printed version of the income tax return, as the data from the return appears in this form; 4 form TPF-1X-V; 5 form TPF-1Y-V; 6 form TPF-1Z-V; 7 form TP-1008-V, Consent to Have Revenu Québec Send Notices Online Only; 8 form TPZ-1029MD5-V, Information Return: Tax Credit for Home-Support Services for Seniors; 9 form TP-1086R22-V, Costs Incurred for Work on an Immovable; 10 schedules A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T and V, in alphabetical order; 11 forms TP-128-V, TP-80-V, TP-801-V, TP-1029LR-V and TP-1029TM-V; 12 form TP-59-V, Employment Expenses of Salaried Employees and Employees Who Earn Commissions, and (where applicable) form TP-78-V, Employment Expenses of Forestry Workers; form TP-752-V, Employment Expenses of Salaried Tradespeople; and form TP-784-V, Employment Expenses of Salaried Musicians; 13 form MR-69-V, Power of Attorney, Authorization to Communicate Information, or Revocation This form must be completed and signed by individuals who would like Revenu Québec to provide information concerning their income tax return to a designated person The form may also be used to revoke an authorization that was previously granted Before submitting a document to Revenu Québec, remove the margin perforations of continuous-feed paper and detach all the pages from one another Documents must be stapled in the upper left-hand corner Do not staple together documents pertaining to more than one individual or documents filed for different years Do not submit RL slips, information slips or supporting documents (including receipts) They must be kept, however, for future reference Addresses Mail any documents to one of the following addresses: Québec City: Revenu Québec 3800, rue de Marly C P 25000, succursale Terminus Québec (Québec) G1A 1A8 Montréal: Revenu Québec Complexe Desjardins C P 4500, succursale Place-Desjardins Montréal (Québec) H5B 1A6 3 of 3

15 Income tax return 2015 TP-1D-V Information about you (see the guide) Use blue or black ink 1 Last name AUTHORIZATION NUMBER First name 2 6 Date of birth Y M D 3 If this is your first Québec income tax return, check this box 4 Sex: 1 male 2 female 5 7 Apartment Street number Language of communication (if this is your first Québec income tax return): 1 French 2 English Street name, PO box City, town or municipality Province Postal code Social insurance number Your situation on December, 2015 (see the definition of spouse on December, 2015, at line 12 in the guide) 19 If you entered a date on line 18, enter the income you earned while you were not resident in Canada If you did not earn any income, enter You did not have a spouse 2 You had a spouse If your situation (line 12) has changed since 2014, enter the date of the change If, on December, 2015, you were not resident in Québec, state where (prov, terr or country) you were resident Y M If you were resident in Canada for only part of the year, enter your date of arrival: your date of departure: 2 0 Y M D 2 0 Y M D Reason for your arrival or departure (see the guide) 0 D Date of bankruptcy Period covered by the return: (where applicable) 1 before the bankruptcy M D 2 following the bankruptcy Election concerning the calculation of QPP contributions on income from self-employment (if you checked box 1) See the guide If you are the beneficiary of a designated trust, refer to the guide If the above information concerns a deceased person, enter the date of death Y M D Information about your spouse on December, Last name First name Date of birth If your spouse died in 2015, enter the date of death Social insurance number Y M D M D If your spouse earned income from self-employment or received an RL-29 slip, check this box Your spouse s net income (see the guide) If your spouse had no income, enter 0 If, on December, your spouse was not resident in Québec, state where (prov, terr or country) he or she was resident Solidarity tax credit Complete Schedule D to claim the solidarity tax credit Certain conditions apply See the guide Keep this form for your files T501 ZZ Form prescribed by the President and Chief Executive Officer

16 TP-1D-V ( ) Page 2 Total income If you held employment outside Canada, check this box If you held employment in Canada, outside Québec, check this box CPP contribution Pensionable earnings (CPP) QPIP premium, RL-1 slip, box H Commissions received, RL-1 slip, box M QPP contribution, RL-1 slip, box B 98 Pensionable salary or wages (QPP), RL-1 slip, box G 981 Taxable benefit included on line 101 below on which no QPP contribution was withheld 102 Employment income, RL-1 slip, box A Correction of employment income, if you received an RL-22 slip (Work chart 105) Other employment income (see the guide) Parental insurance benefits, RL-6 slip, box A Employment Insurance benefits, T4E slip Old Age Security pension, T4A(OAS) slip QPP or CPP benefits, RL-2 slip, box C Payments from a pension plan, an RRSP, a RRIF, a DPSP or a PRPP/VRSP, or annuities Retirement income transferred by your spouse (see the guide) Dividends from taxable Canadian corporations Actual amount of eligible dividends Actual amount of ordinary dividends Interest and other investment income Rental income Attach form TP-128-V or your financial statements Gross income 168 Taxable capital gains (see the guide) Complete Schedule G Support payments received (taxable amount) See the guide Social assistance payments, RL-5 slip, box A, and similar financial assistance, RL-5 slip, box B Income replacement indemnities and net federal supplements Other income (see the guide) Business income Complete Schedule L Add lines 101 and 105 through Specify: Specify: Specify: Taxable amount Net income Net income Total income = Net income Deduction for workers (see the guide) Registered pension plan (RPP) deduction, RL-1 slip, box D Employment expenses and deductions RRSP or PRPP/VRSP deduction HBP or LLP Support payments made (deductible amount) See the guide Recipient s social insurance number 224 Specify: Support payments made (deductible amount) Moving expenses Complete form TP-8-V Carrying charges and interest expenses (see lines 2 and 260 in the guide) Business investment loss Complete form TP-2321-V Total losses 233 Deduction for residents of designated remote areas Complete form TP-3501-V Deduction for exploration and development expenses Allowable loss Deduction for retirement income transferred to your spouse on December, 2015 Complete Schedule Q Deduction for a repayment of amounts overpaid to you (see the guide) Deduction for amounts contributed to the QPP and the QPIP on income from self-employment Other deductions (see the guide) Specify: 249 Carry-over of the adjustment of investment expenses (see the guide) Add lines 201 through 207, 214 through 2, and 2 through 252 Total deductions Subtract line 254 from line 199 Adjustment of investment expenses (see the guide) Complete Schedule N Add lines 256 and 260 If the result is negative, enter 0 Carry the result to page 3 T502 ZZ = = Net income =

17 TP-1D-V ( ) Page 3 Taxable income Amount from line 275 Adjustment of deductions (see the guide) Universal Child Care Benefit and income from a registered disability savings plan (see the guide) Add lines 275 through 278 Deductions for strategic investments (see the guide) Specify: 286 Non-capital losses from other years Net capital losses from other years (see lines 276 and 290 in the guide) Capital gains deduction (see the guide) Deduction for an Indian Deductions for certain income (see the guide) Miscellaneous deductions (see the guide) Specify: 296 Add lines 287 through 297 Total deductions Subtract line 298 from line 279 If the result is negative, enter 0 = 275 Specify: = Taxable income = 299 Non-refundable tax credits Basic personal amount Adjustment for income replacement indemnities (maximum $10,28250) See the guide Subtract line 358 from line 350 Age amount, amount for a person living alone and amount for retirement income Complete Schedule B Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies Complete Schedule A Amount for a severe and prolonged impairment in mental or physical functions (see the guide) Expenses for medical services not available in your area Medical expenses Complete Schedule B Interest paid on a student loan Complete Schedule M Amount claimed Add lines 359 through 385 Multiply line 388 by 20% Tax credit for volunteer firefighters and search and rescue volunteers (see the guide) Tax credit for workers 65 or older (see the guide) Tax credit for recent graduates working in remote resource regions Complete form TP-7761ND-V Tax credits for donations and gifts (see the guide) Tax credit for union, professional or other dues Tax credit for tuition or examination fees Complete Schedule T Tax credit for tuition or examination fees transferred by a child (see the guide) Add lines 389 through 392, 395, 397, 398 and 3981 = = x = Amount from line 1 of Work chart x 10% Non-refundable tax-credits = , % Income tax and contributions Income tax on taxable income Complete Work chart 401 If you must complete form TP-22-V or TP-25-V, check box 403 Non-refundable tax credits (line 399) Subtract line 406 from line 401 If you must complete Part A of Schedule E, enter instead the amount from line 413 of Schedule E If you are completing form TP-7662-V, check box 404 If you are completing Part 4 of form TP-7662-V, check box 405 Tax credit for contributions to authorized Québec political parties (Work chart 414) Dividend tax credit Tax credit for the acquisition of Capital régional et coopératif Desjardins shares, RL-26 slip, box B Tax credit for a labour-sponsored fund (see the guide) Add lines 414 through 424 Subtract line 425 from line 413 If the result is negative, see line 4 in the guide Credits transferred from one spouse to the other (see the guide) Subtract line 4 from line 430, or enter the amount from line 18 in Part B of Schedule E If the result is negative, enter 0 Carry the result to page 4 T503 ZZ = = = =

18 TP-1D-V ( ) Page 4 Amount from line Additional contribution for subsidized educational childcare Complete Schedule I 4 Annual registration fee for the enterprise register (see the guide) Is the information in the enterprise register correct? 436 Yes No 438 QPIP premium on income from self-employment or employment outside Québec Complete Schedule R 439 Advance payments of tax credits, RL-19 slip, box A, B, C, D or G 441 Special taxes (see the guide) Specify: QPP contribution on income from self-employment (Work chart 445) Contribution to the health services fund Complete Schedule F 446 Premium payable under the Québec prescription drug insurance plan Complete Schedule K or enter the number corresponding to your situation in box Health contribution Number of dependent children 4481 Complete Work chart 448 or enter the number corresponding to your situation in box Add lines 432 through 448 Income tax and contributions = 450 Refund or balance due Québec income tax withheld at source, as shown on your RL slips or other information slips 451 Amount from line 58 of your Schedule Q Subtract line 4511 from line 451 = Québec income tax withholding transferred by your spouse QPP or CPP overpayment Income tax paid in instalments Transferable portion of the income tax withheld for another province Tax credit for childcare expenses Complete Schedule C Tax credits respecting the work premium Complete Schedule P QPIP overpayment Tax credit for home-support services for seniors Complete Schedule J QST rebate for employees and partners Other credits (see the guide) Add lines 4512 through 462 Financial compensation for home-support services (see the guide) Add lines 465 and 466 Subtract line 468 from line 450 To find out how to register for direct deposit, see the guide Amount from line 470, if it is negative Refund transferred to your spouse See the guide before entering an amount Subtract line 476 from line 474 Specify: 461 Income tax paid and other credits Refund Accelerated refund (see the guide) Amount from line 470, if it is positive Amount transferred by your spouse See the guide before entering an amount Subtract line 477 from line 475 You are not required to pay a balance of less than $2 Amount paid Complete the remittance slip and make your cheque or money order payable to the Minister of Revenue of Québec = = = Refund Balance due = = Balance due I certify that, in this return and in any documents attached, the information about me is accurate and complete, and fully discloses all of my income If I am entitled to a refund and have entered an amount on line 476, I agree to have the amount applied to the payment of my spouse s balance due (line 475 of my spouse s return) If I have entered an amount on line 123, it is because I have elected to add part of my spouse s retirement income to my income Signature X Date Area code Telephone (home or cellular) Area code Telephone (work) Extension We may compare the information in this return with information obtained from other sources, and may communicate the information in this return to other government departments and bodies Revenu Québec T504 ZZ

19 Income Tax Return Data TPF-1U-V ( ) Page 1 of The data contained in the two-dimensional barcode(s) will be read by Revenu Québec This data is identical to the data appearing on the income tax return and, if applicable, its schedules and forms TP-128-V, TP-80-V, TP-801-V, TP-1029LR-V and TP-1029TM-V This form must be submitted to Revenu Québec, along with the Keying Summary for the Income Tax Return (TPF-1W-V) and, if applicable, the Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V (TPF-1X-V), the Keying Summary for Form TP-128-V, Form TP-80-V and Form TP-801-V (TPF-1Y-V) and the Keying Summary for Form TP-1029LR-V (TPF-1Z-V) Code 1 of MR-69-V Code 2 of Code 3 of This form must be submitted to Revenu Québec U500 ZZ

20 Income Tax Return Data 2015 TPF-1U-V ( ) Page 2 of Code 4 of Code 5 of Code 6 of Code 7 of This form must be submitted to Revenu Québec U50A ZZ

21 Income Tax Return Data 2015 TPF-1U-V ( ) Page 3 of Code 8 of Code 9 of Code 10 of Code 11 of This form must be submitted to Revenu Québec U50A ZZ

22 Keying Summary TPF-1W-V ( ) for the Income Tax Return SN VP I certify that the data entered on this form corresponds to the data in the income tax return The information given in this return and in the attached documents is accurate and complete, and fully discloses all my income If I am entitled to a refund and I have entered an amount on line 476, I agree to have the amount applied to the payment of my spouse s balance due (line 475 of my spouse s return) If I have entered an amount on line 123, it is because I elected to add to my income a portion of my spouse s retirement income Signature Date Form prescribed by the President and Chief Executive Officer This form must be submitted to Revenu Québec tpf-1x-v MR-69-V U501 ZZ

23 Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V TPF-1X-V ( ) 2015 Page 1 Schedule A 1 (1) (2) (3) (1) (2) (3) (1) (2) (1) (2) (3) Schedule B Schedule C Schedule D This form must be submitted to Revenu Québec U502 ZZ

24 Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V TPF-1X-V ( ) 2015 Page 2 Schedule F Schedule G Schedule I (1) (2) (3) (4) Schedule L This form must be submitted to Revenu Québec Schedule J Schedule R Schedule S U503 ZZ

25 Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V TPF-1X-V ( ) 2015 Page 3 Schedule E Schedule H F S Schedule K Schedule M Schedule N Schedule O Schedule P Schedule Q Schedule T This form must be submitted to Revenu Québec Schedule V U504 ZZ

26 Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V TPF-1X-V ( ) 2015 Page 4 TP-1029TM-V QC This form must be submitted to Revenu Québec U505 ZZ

27 Keying Summary for Form TP-128-V, TPF-1Y-V ( ) Form TP-80-V and Form TP-801-V 2015 TP-128-V TP-80-V TQ 24 SP This form must be submitted to Revenu Québec TP-801-V U506 ZZ

28 Keying Summary for TPF-1Z-V ( ) Form TP-1029LR-V 2015 TP-1029LR-V QC (1) (2) (1) TQ (2) 32 TQ (3) 32 TQ (4) 32 TQ (5) 32 TQ (1) 42 TQ This form must be submitted to Revenu Québec 41 (2) 42 TQ (3) 42 TQ (4) 42 TQ (5) 42 TQ U507 ZZ

29 Income Tax Return Data TPF-1U-V ( ) Page 1 of The data contained in the two-dimensional barcode(s) will be read by Revenu Québec This data is identical to the data appearing on the income tax return and, if applicable, its schedules and forms TP-128-V, TP-80-V, TP-801-V, TP-1029LR-V and TP-1029TM-V This form must be submitted to Revenu Québec, along with the Keying Summary for the Income Tax Return (TPF-1W-V) and, if applicable, the Keying Summary for the Schedules of the Income Tax Return and for Form TP-1029TM-V (TPF-1X-V), the Keying Summary for Form TP-128-V, Form TP-80-V and Form TP-801-V (TPF-1Y-V) and the Keying Summary for Form TP-1029LR-V (TPF-1Z-V) Code 1 of MR-69-V Code 2 of Code 3 of This form must be submitted to Revenu Québec U500 ZZ

30 Income Tax Return Data 2015 TPF-1U-V ( ) Page 2 of Code 4 of Code 5 of Code 6 of Code 7 of This form must be submitted to Revenu Québec U50A ZZ

31 Income Tax Return Data 2015 TPF-1U-V ( ) Page 3 of Code 8 of Code 9 of Code 10 of Code 11 of This form must be submitted to Revenu Québec U50A ZZ

32 Keying Summary TPF-1W-V ( ) for the Income Tax Return SN VP I certify that the data entered on this form corresponds to the data in the income tax return The information given in this return and in the attached documents is accurate and complete, and fully discloses all my income If I am entitled to a refund and I have entered an amount on line 476, I agree to have the amount applied to the payment of my spouse s balance due (line 475 of my spouse s return) If I have entered an amount on line 123, it is because I elected to add to my income a portion of my spouse s retirement income Signature Date Form prescribed by the President and Chief Executive Officer This form must be submitted to Revenu Québec tpf-1x-v MR-69-V U501 ZZ