Québec special taxes

You might have to pay special taxes on your Québec return if you had any of the following in the year:

  • You received educational assistance payments (EAPs), including Québec education savings incentive (QESI) amounts, which was more than the $3,600 cumulative limit.

    Note: H&R Block’s tax software will automatically claim a deduction for this amount on your return.


  • As a subscriber under an RESP (or the subscriber's spouse, former spouse or heir) you received RESP accumulated income payments

  • You redeemed your shares in a labour-sponsored fund to participate in the Home Buyers' Plan (HBP) or the Lifelong Learning Plan (LLP) but did not purchase replacement shares by the deadline

  • Your income includes split income from a partnership or trust

  • Your income includes amounts from an income-averaging annuity for artists and tax was deducted at source from the annuity

  • Any of the following applies to you:
    • You claimed the tax credit for on-the-job training period
    • You claimed the tax credit for reporting of tips but certain payroll taxes for which you received the tax credit weren’t paid
    • You were a specified employee in 2024 and contributions your employer made to a profit-sharing plan were allocated to you
    • You claimed the tax credit for cultural patronage but you did not honour your pledge

Note: H&R Block’s tax software automatically calculates most of these special taxes based on information you entered elsewhere on your return except if you have to pay a special tax related to:

  • The Québec education savings incentive (QESI)
  • The tax credit for an on-the-job training period
  • The tax credit for the reporting of tips
  • An excess amount from a profit-sharing plan
  • The tax credit for cultural patronage

Follow the steps below in H&R Block’s 2024 tax software:

  1. On the left navigation menu, under the Credits & deductions tab, click Other.
  1. Under the MISCELLANEOUS heading, select the checkbox labelled Québec special taxes, then click Continue.

  2. When you arrive at the Québec special taxes page, enter your information into the tax software.