Tax Credit for Top-Level Athletes

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 or the Ministère de l'Enseignement supérieur.

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

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