Budget 2022-2023

Personal tax measures

A new special one-time refundable tax credit of up to $500 for individuals that earned 100,000$ and less for 2021
Québec had previously implemented a tax credit for large cultural donation for donation made before Jan. 1, 2023. This Budget removes the Jan. 1, 2023 deadline, making the tax credit perpetual. In addition to the tax credit for charitable donations and other gifts, a large cultural donation entitles the donor to a tax credit of 25 per cent of the eligible amount of the gift (up to a maximum of $25,000).
Rebate program for the acquisition of an electric vehicleThe Budget states that Québec’s “Roulez vert” rebate will be reduced to reflect the decrease in price gap between an electric vehicle and a traditional combustion vehicle. The rebates will go from $8,000 to $7,000 for the purchase of an all-electric vehicle ad from $4,000 to $3,500 for the purchase of an all-electric used vehicle until March 31, 2023.

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