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Learn about income tax returns, consumption taxes, and the programs and credits for individuals, self-employed persons and members of a partnership.Find out more
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Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
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Découvrez notre section pour les représentants professionnels, où vous trouverez de l'information sur vos obligations et sur Mon dossier pour les représentants professionnels.Find out more
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Minor child

Minor child

A person aged 17 or under on December 31 of the calendar year (or immediately before the person's death, if he or she dies in the year) in which he or she receives income or gains.

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