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Are You Required to File an Income Tax Return?

You must file a return for 2023 if any of the following situations apply to you:

  • You were resident in Québec on December 31, 2023, and you are required to pay:
    • income tax;
    • a contribution to the Québec Pension Plan;
    • a Québec parental insurance plan premium; or
    • a contribution to the health services fund.
  • You were resident in Québec on December 31, 2023, and:
    • you disposed of (sold, transferred, exchanged, gave, etc.) capital property (shares, bonds, debt obligations, land, buildings, etc.) (line 139).
    • you realized a capital gain (such as a capital gain allocated to you by a mutual fund or a trust) (line 139);
    • you are reporting a capital gain resulting from a 2022 reserve (line 139); 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 (line 22).
  • You are required to pay a premium under the Québec prescription drug insurance plan (line 447).
  • 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 (line 139); or
    • you are reporting a capital gain resulting from a 2022 reserve (line 139).
  • You ceased to reside in Canada in 2023 and were resident in Québec on the day you ceased to reside in Canada (regardless of where you were living on December 31, 2023).
  • You were not resident in Canada at any point in the year and:
    • you were employed in Québec;
    • you carried on a business in Québec; or
    • you disposed of taxable Québec property (line 139).
  • You are the sole proprietor of a business and are required to pay the annual registration fee for the enterprise register (line 438).
  • You want to transfer retirement income to your spouse or your spouse wants to transfer retirement income to you.
  • You or your spouse wants to receive the family allowance from Retraite Québec (both of you must file an income tax return).
  • You or your spouse wants to receive the shelter allowance for the period from October 1, 2024, to September 30, 2025 (both of you must file an income tax return).
  • You were resident in Québec on December 31, 2023, and you want to receive the solidarity tax credit (if you have a spouse, both of you must file an income tax return). If you received benefits under the social assistance program, the social solidarity program, the Aim for Employment Program or the Basic Income Program in December 2023 and you are eligible for the solidarity tax credit but do not file your 2023 income tax return by September 1, 2024, you will receive the basic amount of the QST component and, if applicable, the spousal amount.
  • You have no income tax payable for 2023 because:
    • you are deducting a loss sustained in a previous year; or
    • your spouse on December 31, 2023, is transferring the unused portion of their non-refundable tax credits to you.
  • In 2023, you received advance payments of:
    • the tax credit for childcare expenses;
    • any of the tax credits respecting the work premium (the work premium, the adapted work premium or the supplement to the work premium [for former recipients of last-resort financial assistance or financial assistance under the Aim for Employment Program]);
    • the tax credit for home-support services for seniors;
    • the tax credit for caregivers; or
    • the tax credit for the treatment of infertility.
  • You want to transfer:
    • the unused portion of your non-refundable tax credits to your spouse to reduce their income tax (lines 430 and 431);
    • an amount as a child 18 or over enrolled in post-secondary studies to one of your parents (Schedule S); or
    • all or part of your tuition or examination fees paid for 2023 to one of your or your spouse's parents or grandparents (Schedule T).
  • You want to claim one or more of the following:
    • the tax credit for childcare expenses (line 455).
    • any of the tax credits respecting the work premium (the work premium, the adapted work premium or the supplement to the work premium [for former recipients of last-resort financial assistance or financial assistance under the Aim for Employment Program]) (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).
    • any other credits or refunds covered on line 462.
    • the senior assistance tax credit (line 463) (your spouse must also file an income tax return).
  • You are a senior and you want to apply for a grant to help offset a municipal tax increase (line 462).

If you are not planning to file an income tax return because you have no income to report or income tax to pay, see the You Have no Income to Report or Income Tax to Pay page to find out if it is to your advantage to file a return anyway.

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