Changes in Your Situation During the Year
If you receive advance payments each month, you must notify us immediately by telephone of any change in your situation. We will let you know whether or not you have to file a new application for advance payments.
You may be required to pay back the amounts that you received as advance payments of this tax credit if you no longer meet the requirements for claiming the credit or if your situation changed in the course of the year. Moreover, if you received advance payments during the year but no longer reside in Québec at the end of the year (on December 31), you still have to file an income tax return.
The amount of the tax credit you may claim varies depending on the type of dwelling in which you live and on the rent you pay. Therefore, moving may have an impact on the amount of tax credit to which you are entitled.
If you move, you must file a new application for advance payments and provide us with a copy of:
- your new lease, if you are moving into an apartment building; or
- your new lease and the schedule to the lease, if you are moving into a private seniors' residence.
If you or your spouse moves into a public institution or a dwelling unit under agreement in a private seniors' residence, the services included in your rent will not be eligible for the tax credit. You must inform us of your move as soon as possible so that we can stop or adjust your advance payments. This will prevent you from having to reimburse any amounts overpaid to you.
When a person dies, we must stop the payments (if the person was living alone) or adjust them (if the person was living in a conjugal relationship). You must inform us as soon as possible of the date of death of the recipient or the recipient's spouse so that we can:
- stop or adjust the payments and avoid having to reimburse any overpayments;
- ensure that the spouse, if applicable, continues to receive advance payments.
You must inform us if:
- you have a new spouse; or
- you and your spouse have separated.
Such changes will affect the amount of advance payments you are entitled to receive. Also, if you have a new spouse, we must know who will receive the advance payments.
You must inform us as soon as possible if your family income changes during the year, as such a change may affect the amount of advance payments you are entitled to receive.
The tax credit is reduced by 3% of the portion of your family income that is over $59,385 (this amount is indexed annually).
As soon as a change is made to the conditions in your lease (for example, a service is added or withdrawn, or the rent changes), you must file a new application for advance payments and enclose the notice of modification of your lease specifying the change. In the application form, you must enter the period during which the new conditions apply (start date and end date).
You must also file a new application for advance payments when you renew your lease, even if the conditions in the lease do not change.
We will send you a new application for advance payments a few months before the end of your lease so that you can complete the application and send it with your notice of renewal of the lease.