Disclaimer: This guide is for informational purposes only. Consult a tax professional for advice specific to your situation.

2025 Quebec Landlord Tax Guide

Overview

If you are a Quebec landlord, you are filing in a dual system: federal rental reporting with the CRA and provincial reporting with Revenu Québec. Quebec personal income tax is administered by Revenu Québec, so provincial forms such as TP-128 are part of the filing workflow. At the federal level, most individual landlords use Form T776, then carry gross and net rental amounts to the T1. At the Quebec level, rental income and expenses are generally reported using TP-128 in the Revenu Québec workflow. (CRA T4036, CRA T776, CRA lines 12599/12600, Revenu Québec TP-128)

Most filing errors are process errors: capital work categorized as current repair, principal claimed instead of interest, and weak mixed-use documentation. (CRA current vs capital, Revenu Québec dépenses en capital)

Quebec’s official provincial tax-rate source is Revenu Québec’s tax-rate page. In some environments that page may be temporarily blocked by bot protection, so rate verification may require official Revenu Québec publications plus manual verification against that official URL before filing. (Revenu Québec taux d’imposition, IN-100)

Table of Contents

1) Income reporting: forms, lines, and workflow

Federal side (CRA)

• Use Form T776 to compute rental income/expenses
• Report gross on line 12599
• Report net on line 12600

(CRA T776, CRA lines 12599/12600)

Quebec side (Revenu Québec)

Use Quebec’s landlord workflow and TP-128 for provincial rental reporting support, and keep category logic consistent with Revenu Québec guidance on current/capital and amortization. (Revenu Québec revenus et dépenses, TP-128, amortissement)