Filing an income tax return
Changing an income tax return
- How can I change my return?
- How much time do I have to make changes to my income tax returns from previous years in order to claim deductions or credits?
Notice of assessment
- How can I obtain a copy of my notice of assessment?
- I did not file my income tax return online. Can I still obtain a copy of my notice of assessment online?
Keeping and receiving documents
- How can I pay my balance due?
- Which financial institutions offer the possibility of paying my balance due online?
- What are instalment payments?
- When are instalment payments due?
- When will I receive the form Instalment Payments Made by an Individual?
- Can I make instalment payments online?
- How can I calculate the amount of my instalment payments?
Penalties and interest
Solidarity tax credit
- What requirements must I meet to be able to claim the solidarity tax credit?
- How can I claim the solidarity tax credit and for which period?
- How will I receive solidarity tax credit payments and how often?
Home-support services for seniors
- How can I claim the tax credit for home-support services for seniors?
- How do I apply for advance payments of the tax credit for home-support services for seniors?
- How do I authorize someone to act on my behalf?
- What requirements must I meet to be able to claim the tax credit for childcare expenses?
- How do I apply for advance payments of the tax credit for childcare expenses?
- On what dates are advance payments of the tax credit for childcare expenses made?
Work premium and supplement to the work premium
- What are the rules for registering for the GST and QST?
- What is a small supplier?
- Who is required to collect the GST and QST on the sale of a residential complex?
- Is the gift of a used road vehicle subject to the QST?
- What are input tax credits and input tax refunds?
- When am I required to produce a bill using a sales recording module?
Remuneration subject to source deductions and employer contributions
- When is an employer required to make source deductions and pay contributions?
- What are the source deductions that an employer is required to make on payments to a person not resident in Québec?
- What are the criteria used to determine a worker's status?
- Are taxable benefits subject to source deductions and employer contributions?
- What are the conditions that must be met for an allowance received by an employee for the use of a motor vehicle to be considered reasonable?
- What are the tips that an employer must add to the basic salary or wages in calculating an employee's source deductions and employer contributions?
- What are the rules for tip allocation?
Types of remuneration
- What is the deadline for filing corporation income tax returns?
- What is the deadline for corporations to pay their balance due?
- Is a newly constituted corporation required to file an income tax return?
- When a corporation ceases to carry on a business, must it continue filing income tax returns?
- What type of corporation is required to pay compensation tax?
- Are municipalities required to file income tax returns?