Seniors exlamcircle Coronavirus (COVID-19) Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page. If you are a senior, the following topics may be relevant to you: Income Tax Instalments - Seniors Premium Payable Under the Québec Prescription Drug Insurance Plan Shelter Allowance Program Source Deductions of Income Tax Retirement Income Tax credits and deductions To learn about the tax benefits for seniors see: Tax Credits - Seniors Deductions - Seniors