Revenu Québec has published the 2025 version of guide IN-253-V to help employers clearly understand and meet their Quebec payroll and taxable benefits obligations.
The changes include the below.
- Confirmation of the 2025 rates related to the use of a motor vehicle:
- $0.72 for the first 5,000 km and $0.66 for each additional km; and
- Operating costs for personal use at $0.34 per km and $0.31 per km for employees selling or leasing automobiles.
- The minimum amount used to calculate meal benefit provided to a restaurant or hotel employee will increase from $11.57/meal in 2025 to $11.93 /meal in 2026.
- The minimum amount used to calculate lodging benefits provided to a restaurant or hotel employee will increase from $61.71/week in 2025 to $65.68/week in 2026.
- Changes to the definition of a qualified corporation for the purpose of increasing the security option deduction rate (50%).
- Prescribed rates for low-interest loans for 2025:
- Q1: 4%
- Q2: 4%
- Q3: 3%
- Q4: 3%
Employers operating in Québec should:
- Review the 2025 IN-253 guide as soon as possible,
- Ensure their payroll systems are updated accordingly; and
- Ensure staff responsible for payroll are trained on any changes.