Tax Credit for Seniors' Activities
You may be able to claim this refundable tax credit if you meet the following conditions:
- You were resident in Québec on December 31, 2019.
- You were 70 or older on December 31, 2019.
- Your income (line 275 of your return) is equal to or less than $42,215.
- You or your spouse paid registration fees in 2019 for physical, artistic, cultural or recreational activities that:
- were part of a program of at least eight consecutive weeks or five consecutive days; or
- were offered by a club, association or 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).
The tax credit is equal to 20% of the total fees paid, up to a maximum of $40.
For more information, see point 28 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).