Tax Credits – New Residents

You can claim certain tax credits based on your financial and family situation. In Québec, there are two types of tax credits:

  • Refundable Tax Credits
  • Non-Refundable Tax Credits

Consult the Tax Credits section to see which credits you may claim.

Refundable Tax Credits

Refundable tax credits are paid to you even if you have no income tax payable.

To obtain a refundable tax credit, you must meet the eligibility requirements set out in the guide to the income tax return (TP-1.G-V) and claim the credit on your return.

Non-Refundable Tax Credits

Non-refundable tax credits reduce or cancel the amount of income tax you are required to pay. To claim a non-refundable tax credit, you must meet the criteria set forth in the guide to the income tax return (TP-1.G-V) and claim it on your return.

If you are a new resident of Canada, there may be a cap on the total amount of non-refundable tax credits you can claim.

For the portion of the taxation year during which you were resident in Canada 

Since they cover the portion of the taxation year during which you were resident in Canada, you can claim a non-refundable tax credit for:

  • union, professional or other dues
  • the interest you paid during the taxation year on loans for post-secondary studies granted to you under the Canada Student Loans Act, the Canada Student Financial Assistance Act or a similar provincial or territorial statute
  • tuition and examination fees
  • medical expenses
  • donations and gifts

For the portion of the taxation year during which you were not resident in Canada

In general, you cannot claim non-refundable tax credits for the period in which you were not resident in Canada. However, if the income from Canadian sources you report for the portion of the year in which you were not resident in Canada represents at least 90% of your net income from all sources for that portion of the year, you can claim certain non-refundable tax credits to which you are entitled in the same proportion as that of your income earned in Québec compared to your income earned elsewhere in Canada.

Certain non-refundable tax credits are not subject to the 90% rule regarding net income. However, you can claim them in the same proportion as that of your income earned in Québec compared to your income earned elsewhere in Canada.

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