Who is required to file a Quebec tax return (TP1)?

There is no age restriction for filing a tax return. Individuals who have earned income in Quebec or wish to receive benefits from the province should file an income tax return. A person must file a tax return for a given tax year if any of the following conditions apply:

• The taxpayer has a balance owing.
• The taxpayer wants to claim a refund.
• The taxpayer is required to pay a premium under the Québec prescription drug insurance plan.
• The taxpayer and spouse or common-law partner have elected to split pension income.
• The taxpayer wants to claim the Working Income Tax Benefit (a refundable tax credit).
• The taxpayer wants to apply for the Solidarity Tax Credit.
• The taxpayer wants to continue receiving Family Allowance from Revenu Québec (if married, both spouses must file returns).
• Revenu Québec (MRQ) has sent a request to file a return.
• The taxpayer sold capital property, such as real estate or shares in Québec.
• The taxpayer received advance payments of a tax credit.
• The taxpayer wants to claim Québec tax credits (e.g., dependent child tuition transfer, childcare expense credit, tax credit for home support service, QST rebate).
• The taxpayer carried on a business or practiced a profession in Québec.
• The taxpayer wants to claim the senior assistance tax credit (both spouses must file the return).
• The taxpayer wants a tax grant to offset property tax.
• The taxpayer wants to transfer the part of his/her refund to his/her spouse.