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 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 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 of the credits or refunds 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 are a senior and want to apply for a grant to help offset a municipal tax increase (line 462).