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The Charter of the French language and its regulations govern the consultation of English-language content.

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Citizens
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
Businesses
Learn about the tax obligations and rights of corporations, partnerships, trusts and organizations that carry out activities in Québec.Find out more
Représentants Professionnels
Obtenez des renseignements sur les responsabilités et les obligations fiscales des représentants professionnels ainsi que sur Mon dossier pour les représentants professionnels.Find out more
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Learn about our partnerships with product developers for our fields of activity, with SRM installers and with QESI promoters, trustees and mandataries.Find out more
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Use our online services and download our forms, publications and guides.Find out more

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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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