18. Tax credit for top-level athletes (Line 462)
If you were resident in Québec on December 31, 2021, and, for 2021, were recognized as a top-level athlete by the Ministère de l'Éducation or the Ministère de l'Enseignement supérieur, you may be entitled to a refundable tax credit. Only athletes can claim this credit.
To claim the credit, enter on line 462 the amount shown on the certificate issued to you by the Ministère. Keep the certificate on file in case we ask for it.