On November 27, 2025, Revenu Québec released the 2026 TP-1015.3-V form
For 2026, the basic personal amount has been set at $18,952.
This form plays a critical role in ensuring accurate payroll and tax administration. Employees use it to formally declare their personal tax credits, deductions, and other relevant adjustments that may affect the amount of income tax they are liable for.
By collecting this information, employers will be able to:
- Calculate and withhold the correct amount of income tax from each pay period,
- Help employees avoid significant under- or over-payments at year-end.
- Ensure that organizations remain compliant with provincial withholding requirements and maintain accurate payroll records.