Are You Required to File an Income Tax Return?

You must file a return for 2018 if any of the following situations apply to you:

  • You were resident in Québec on December 31, 2018, 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, 2018, and:
    • you disposed of capital property (shares, bonds, debt obligations, land, buildings, etc.);
    • you realized a capital gain (such as a capital gain allocated to you by a mutual fund or a trust);
    • you are reporting a capital gain resulting from a 2017 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 2017 reserve.
  • You ceased to reside in Canada in 2018, and were resident in Québec on the day you ceased to reside in Canada (regardless of where you were living on December 31, 2018).
  • 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.
  • You are the sole proprietor of a business and are required to pay the annual registration fee for the enterprise register.
  • You have no income tax payable for 2018 because:
    • you are deducting a loss sustained in a previous year; or
    • your Spouse on December 31, 2018, is transferring the unused portion of his or her non-refundable tax credits to you.
  • In 2018, you received advance payments of:
    • the tax credit for childcare expenses;
    • any tax credits respecting the work premium (the work premium, the adapted work premium or the supplement to the work premium [for former recipients of social assistance]);
    • the tax credit for home-support services for seniors; or
    • the tax credit for the treatment of infertility.

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

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