Who needs to file a Quebec income tax return (TP-1)?

There is no age requirement for filing a Quebec income tax return. Individuals who earn income in Quebec or want to claim certain provincial benefits, credits, or refunds may need to file a TP-1 return with Revenu Québec.

You may be required to file a Quebec tax return if you:

• Have a balance owing to Revenu Québec.
• Want to claim a tax refund.
• Need to pay a premium under the Québec Prescription Drug Insurance Plan.
• Choose to split eligible pension income with your spouse or common-law partner.
• Want to claim refundable tax credits or benefits.
• Want to apply for the Solidarity Tax Credit.
• Want to continue receiving Family Allowance payments from Retraite Québec.
• Receive a request from Revenu Québec to file a return.
• Sold capital property, such as real estate or shares, located in Quebec.
• Received advance payments of certain tax credits.
• Want to claim Quebec tax credits, such as childcare expenses, tuition transfers, home support services, or QST rebates.
• Operate a business or practice a profession in Quebec.
• Want to claim the Senior Assistance Tax Credit or other provincial benefits.
• Want to transfer part of your refund to your spouse or common-law partner.