You Have no Income to Report or Income Tax to Pay
Even if you have no income to report or income tax to pay, you must file an income tax return in the following cases:
- 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 family allowance from Retraite Québec (both of you must file an income tax return).
- You or your spouse wishes to receive the shelter allowance for the period from October 1, 2021, to September 30, 2022 (both of you must file an income tax return).
- You were resident in Québec on December 31, 2020, and you wish to receive the solidarity tax credit (if you have a spouse, he or she must also file an income tax return). If you received benefits under the social assistance program, the social solidarity program or the Aim for Employment Program in December 2020 and you are eligible for the solidarity tax credit but do not file your 2020 income tax return by September 1, 2021, you will receive the basic amount of the QST component and, if applicable, the spousal amount.
- You wish to transfer:
- the unused portion of your non-refundable tax credits to your spouse so that he or she 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 2020, 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, the adapted work premium or the 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);
- any of the credits covered on line 462 of the guide to the income tax return (TP-1.G-V); or
- the senior assistance tax credit (line 463) (your spouse must also file an income tax return).
- You wish to apply for the grant for seniors to offset a municipal tax increase.