Income Tax on Québec Parental Insurance Plan (QPIP) Benefits for a Surrogacy Project

Your benefits are taxable. The income tax withheld from your payments is calculated by taking into account the basic personal credit provided by Revenu Québec and the Canada Revenue Agency.

The basic personal amount is applied automatically to your benefits. You can also request for other credits to be taken into account, such as the amount transferred from your spouse as an income tax credit applied to the source deductions from your benefits.

If you are a person who is registered as an Indian pursuant to the Indian Act and the income that rendered you eligible for the QPIP is tax-exempt, please contact the Centre de service à la clientèle to request an exemption from source deductions.

If you want other credits to be taken into account, such as the amount transferred from one spouse to the other, a decrease or an increase in the income tax withheld from your benefits, you must fill out and sign one of the following forms:

Source Deductions Return
This form is used to determine the provincial income tax to withhold from your parental insurance benefits and other credits, including the amount transferred from a spouse.

Request to Have Additional Income Tax Withheld at Source
This form is used to request an increase in the provincial income tax withheld from your parental insurance benefits.

Personal Tax Credits Return
This form is used to determine the federal income tax to withhold from your parental insurance benefits and other credits, including the amount transferred from a spouse.

You can add the forms, scanned or photographed, in your online file or mail them to us.