28. Tax credit for seniors' activities (Line 462)

You can claim a refundable tax credit for fees paid in 2017 to register for physical activities or artistic, cultural or recreational activities, if you meet all of the following conditions:

  • You were resident in Québec on December 31, 2017.
  • You were 70 or older on December 31, 2017.
  • Your income (line 275 of your return) does not exceed $41,165.
  • The activities were either:
    • part of a program of at least eight consecutive weeks or five consecutive days; or
    • offered by a club, an association or a similar organization of which you were a member for at least eight consecutive weeks.
  • You have a receipt attesting to the registration or membership fees that give entitlement to the tax credit (keep the receipt in case we ask for it).
Note
  • In the case of a program that lasts at least five consecutive days, more than 50% of its daily activities must include a significant amount of physical activity or artistic, cultural or recreational activities.
  • In the case of a weekly program that lasts at least eight consecutive weeks, as a rule, all or almost all the activities must include a significant amount of physical activity or artistic, cultural or recreational activities.
  • The fees must have been paid by you or by the person who was your spouse at the time the fees were paid.
  • If you were resident in Canada for only part of the year, you must calculate your income taking into account all the income you earned, including the income you earned when you were not resident in Canada.

Calculating the tax credit

This tax credit is equal to the lesser of the following amounts:

  • 20% of the registration or membership fees that qualify for the credit
    (as shown on your receipt); or 
  • $40.

Enter that amount on line 462 of your return.

Fees that do not qualify for the tax credit

The following fees do not qualify for the tax credit for seniors' activities:

  • fees paid for a program of activities offered by a person or partnership that does not have a QST registration number under the Act respecting the Québec sales tax and that, at the time of payment:
    • to was the operator of a private seniors' residence in which you live, or
    • was related to you;
  • fees for which anyone (you, your spouse or another person) received or is entitled to receive a reimbursement, unless the reimbursement was included in that person's income and the reimbursement cannot be deducted elsewhere in that person's income tax return;
  • fees that have already been used to calculate another refundable or non-refundable tax credit claimed by you or another person.

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