If you enter an amount on line 474, you are entitled to a refund. However, we may, without your consent, use all or part of your refund to pay any debt you owe the government under a law that we administer or any of the following laws:

  • Act respecting the Société d'habitation du Québec
  • Act respecting financial assistance for education expenses
  • Act respecting family benefits
  • Health Insurance Act
  • Environment Quality Act
  • Sustainable Forest Development Act
  • Act respecting the conservation and development of wildlife
  • Mining Act

We are not required to pay a refund of less than $2.

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