You or Your Spouse Was Exempt from Income Tax

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If you or your spouse on December 31, 2020, was exempt from paying income tax because one of you worked for an international organization, the government of a foreign country, or an office of a political subdivision of a foreign state recognized by the Ministère des Finances, neither of you is entitled to the following:

  • the solidarity tax credit;
  • the transfer of retirement income from one spouse to the other (line 123);
  • the tax credits respecting the work premium (line 456);
  • the tax credit for caregivers (line 462);
  • the tax credit for adoption expenses (line 462);
  • the tax credit for the treatment of infertility (line 462);
  • the tax credit for children's activities (line 462);
  • the tax credit for seniors' activities (line 462); or
  • the senior assistance tax credit (line 463).

If you were exempt from income tax, you are not entitled to the family allowance from Retraite Québec or to any of the following tax credits:

  • the tax credit for home-support services for seniors (line 458);
  • the tax credit for a top-level athlete (line 462);
  • the tax credit for volunteer respite services (line 462); or
  • the tax credit for interest on a loan granted by a seller-lender and guaranteed by La Financière agricole du Québec (line 462).

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