You can claim a refundable tax credit for top-level athletes if, for the year covered by the claim, you meet both of the following conditions:

• You were resident in Québec on December 31.
• You were recognized as a top-level athlete by the Ministère de l'Éducation.

For more information, see point 18 in the instructions for line 462 in the guide to the income tax return (TP-1.G-V).