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
• Individual and Family Assistance Act
• Act respecting financial assistance for education expenses
• Act respecting family benefits
• Act respecting parental insurance
• 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.