Tax & Compliance
Quebec provincial tax authority operating in parallel to the federal CRA. Requires separate forms TP-64.3-V and TP-59-V for vehicle expenses.
Revenu Québec administers Quebec provincial taxes (Quebec Income Tax, QPP, QPIP, QST). For mileage, Quebec employers and employees handle two parallel filings: federal (T2200 + T777 with CRA on the T1) and provincial (TP-64.3-V + TP-59-V with Revenu Québec on the TP-1). Per-km figures align with the federal CRA reasonable allowance. QST (9.975%) applies separately to the fuel element of mileage allowances paid to employees, recoverable by registered employers via the QST input refund (RTI).