Are You Required to File an Income Tax Return?

You must file a return for 2016 if any of the following situations apply to you:

  • You were resident in Québec on December 31, 2016, and you are required to pay
    • income tax;
    • a contribution to the Québec Pension Plan;
    • a Québec parental insurance plan premium;
    • a contribution to the health services fund; or
    • a health contribution.
  • You were resident in Québec on December 31, 2016, and
    • you disposed of capital property (shares, bonds, debt obligations, land, buildings, etc.);
    • you realized a capital gain (This link will open a new window) (such as a capital gain allocated to you by a mutual fund or a trust);
    • you are reporting a capital gain resulting from a 2015 reserve; or
    • you worked in the restaurant and hotel sector and you received tips (the amount of tips may be shown in box S or box T of your RL-1 slip).
  • You are the beneficiary of a designated trust (see the instructions for line 22).
  • You are required to pay the additional contribution for subsidized educational childcare.
  • You are required to pay a premium under the Québec prescription drug insurance plan (see the instructions given in Schedule K).
  • You were resident in Canada, outside Québec, but you carried on a business or practised a profession in Québec, and
    • you are required to pay Québec income tax;
    • you disposed of capital property; or
    • you are reporting a capital gain resulting from a 2014 reserve.
  • You are the sole proprietor of a business, and you are required to pay the annual registration fee for the enterprise register.
  • You have no income tax payable for 2016 because 
  • You ceased to reside in Canada in 2016, and were resident in Québec on the day you ceased to reside in Canada (regardless of where you were living on December 31, 2016).
  • In 2016, you received advance payments of 
    • the tax credit for childcare expenses;
    • any tax credits respecting the work premium (the work premium, adapted work premium, and supplement to the work premium); 
    • the tax credit for home-support services for seniors; or
    • the tax credit for the treatment of infertility.

Even if none of the above situations apply to you, you must file an income tax return if any of the following statement are true:

  • You wish to transfer retirement income to your spouse or your spouse wishes to transfer retirement income to you.
  • You or your spouse wishes to receive the child assistance payment from Retraite Québec. Both of you must file an income tax return in this case.
  • You or your spouse wishes to receive the shelter allowance provided for under the shelter allowance program, for the period from October 1, 2017, to September 30, 2018 (both of you must file an income tax return in this case).
  • You were resident in Québec on December 31, 2016, and you wish to receive the solidarity tax credit (if you have a spouse, he or she must also file an income tax return in this case).
  • You wish to transfer:
    • the unused portion of your non-refundable tax credits to your spouse so that your spouse can reduce his or her income tax (lines 430 and 431);
    • an amount as a child 18 or over enrolled in post-secondary studies to your father or mother (Schedule S); or
    • all or part of your tuition or examination fees, paid for 2016, to one of your (or your spouse's) parents or grandparents (Schedule T).
  • You wish to claim one or more of the following: 
    • the tax credit for childcare expenses (line 455);
    • any tax credits respecting the work premium (the work premium, adapted work premium or supplement to the work premium [for former recipients of social assistance]) (line 456);
    • the tax credit for home-support services for seniors (line 458);
    • the QST rebate for employees and partners (line 459);
    • the tax shield (line 460); or
    • any other credits covered on line 462 of the guide to the income tax return (TP-1.G-V).
  • You wish to apply for the grant for seniors to offset a municipal tax increase.
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