Index

A

• Acquisition of pig manure treatment facilities
• Adapted work premium
• Adoption
• Adoption expenses

• Advance Payments

  • Tax credit for childcare expenses
  • Tax credit for home-support services for seniors
  • Work premium
  • Adapted work premium
  • Supplement to the work premium

B

• Bankruptcy
• Birth and adoption
• Books
• Business income 

C

• Capital cost allowance
• Capital gains deduction (fishers and farmers)
• Certificate respecting an impairment
• Change of address
• Changing a return that has already been filed
• Child enrolled in post-secondary studies
• Child with an illness, disability or impairment
• Childcare expenses
• Commissions
• Compensation for the loss of financial support
• Confidentiality
• Contextual help
• Contributions to political parties
• Copyright income
• Coupons

D

• Death
• Deceased persons
• Deemed acquisition
• Dependants
• Designated trust
• Diplomats
• Direct deposit
• Disability supports
• Disabled persons
• Dividends
• Divorce
• Donations and gifts

E

• Education fees
• Eligible services (home-support services for seniors)
• Employment expenses
• Energy-efficient vehicle
• Environmental trust
• Estate
• Examination fees

F

• Farmers
• Filing deadlines
• Filing your return
• Firefighters
• Fishers
• Flea markets
• Food and beverages
• Forest producers (property tax)
• Forestry worker
• Fuel tax

G

• Gift cards and gift certificates
• GST and QST

H

• Health contribution
• Healthcare services
• Help (contextual)
• Help (line by line)
• Help by line 
• Home-support services for seniors
• House (purchase, sale or renovation)
• Housing and lodging

I

• Impairment in mental or physical functions
• Income earned outside Québec
• Income replacement indemnities
• Income tax rates
• Income tax refund
• Income tax return
• Income-averaging annuity for artists
• Indians
• Infertility
• Informal caregivers
• Inheritance (non-taxable income)
• Instalment payments
• Insurance premiums
• Interest and other investment income
• Interpretation bulletins
• Investment income
• Investments (strategic investments)

K

• Keeping documents

L

• Labour-sponsored fund
• Liquidator of an estate
• Loss of independence
• Low-income individuals

M

• Manufacturers' rebates
• Medical and assistive device
• Medical expenses (non-refundable tax credit)
• Medical expenses (refundable tax credit)
• Medical services not available in your area
• Medication
• Members of a partnership
• Moving
• Municipal tax for 9-1-1 service
• Musicians

N

• New residents
• New tires
• Non-residents
• Non-taxable amounts
• Non-taxable income
• Notice of assessment

O

• Obligations of taxpayers
• On-the-job training period

P

• Parents
• Partition of family patrimony
• Pension from a foreign country
• Person living alone
• Power of attorney
• Power of attorney (home-support services for seniors)
• Previous tax returns
• Principal residence
• Products and services for children 
• Property tax (forest producers)
• Purchase, sale or renovation of a house
• Purchase, sale or renovation of rental property

Q

• QST
  • Rebate for employees and partners
  • QST rebate for a Canadian not resident in Québec
  • Passenger transportation outside Québec
  • Hybrid vehicles

R

• Remote areas
• Rental property (purchase, sale or renovation)
• Renting out a residence
• Residents of designated remote areas
• Residents of remote areas
• Responsibilities of taxpayers
• Retirement income
• Rights and obligations of taxpayers
• Rights of taxpayers 
• Road vehicles

S

• Scientific research and experimental development
• Self-assessment
• Self-employed persons
• Self-employed persons (income tax return)
• Selling a rental property
• Seniors
• Seniors (age amount)
• Separation
• Severe and prolonged impairment in mental or physical functions
• Shelter allowance
• Shelter allowance program
• Situation on December 31, 2010
• Small suppliers
• Strategic investments
• Student loans
• Students
• Supplement to the work premium
• Support-payment collection program

• Support payments

  • Debtors
  • Collection program
  • Creditors
  • Recourse for debtors
  • Source deductions of support
  • Indexation
  • Support Payments

T

• Tax Credits (Non-Refundable)

  • Age amount
  • Acquisition of Capital régional et coopératif Desjardins shares
  • Beneficiary of a designated trust
  • Child in post-secondary studies
  • Contributions to authorized Québec political parties
  • Disability supports
  • Dividends
  • Donations and gifts
  • Foreign tax credit
  • Interest Paid on a student loan
  • Labour-sponsored fund
  • Medical expenses
  • Medical services not available in your area
  • Other dependants
  • Person living alone
  • Recent graduates working in remote resource regions
  • Retirement income
  • Severe and prolonged impairment in mental or physical functions
  • Tuition or examination fees
  • Union professional or other dues
  • Volunteer firefighters

• Tax Credits (Refundable)

  • Acquisition of pig manure treatment facilities
  • Acquisition or lease of a new energy-efficient vehicle
  • Adapted work premium
  • Adoption expenses
  • Caregivers
  • Childcare expenses
  • Income from an income-averaging annuity for artists
  • Income tax paid by an environmental trust
  • Home-support services for seniors
  • Medical expenses
  • On-the-job training period
  • Property tax refund for forest producers
  • Repayment of benefits
  • Reporting of tips
  • QST rebate for employees and partners
  • Respite of caregivers
  • Scientific research and experimental development
  • Solidarity tax credit
  • Supplement to the work premium
  • Taxi drivers and taxi owners
  • Top-level athletes
  • Treatment of infertility
  • Volunteer respite services
  • Work premium
• Tax on lodging
• Tax rebate
• Tax system (Québec)
• Tax treaties
• Taxable capital gains
• Taxi drivers and taxi owners
• Taxi owners
• Taxis
• Tips
• Tobacco tax
• Total income
• Transmission of confidential information
• Transport business
• Transportation
• Tuition fees

U

• Union, professional or other dues

V

• Voluntary disclosure
• Volunteer firefighters
• Volunteer program

W

• Work premium 

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• 9-1-1 service