You can claim a refundable tax credit for income from an income-averaging annuity for artists if all of the following conditions are met:

• You were resident in Québec on December 31 of the taxation year covered by the claim.
• You included amounts from an income-averaging annuity for artists in your income.
• Income tax was deducted at source from the annuity.

For more information, see point 19 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).