Tax Credit for Income from an Income-Averaging Annuity for Artists

You may be entitled to this refundable tax credit if all of the following conditions are met:

• you were resident in Québec on December 31 of the taxation year concerned
• you included in your income amounts from an income-averaging annuity for artists
• income tax was deducted at source from the annuity

How to claim the credit

Enter in your tax return the amount shown in box C-9 of your RL-2 slip or in the centre of the slip after the note "Box C - Special tax deducted at source" (or "Case C : Impôt spécial retenu").