• Are you required to file an income tax return?
• What are your rights and obligations as a taxpayer?
• What is a voluntary disclosure?
• Transmission of confidential information to your representative
• Income tax return
• Income tax rates
• Income
• Tax credits
• Income replacement indemnities
  • Amounts received as workers' compensation or as indemnities further to a traffic accident
• Interpretation bulletins

Are you required to file an income tax return?

You must file a return for 2007 if any of the following situations applies to you:

• On December 31, 2007, you were resident in Québec, and you are required to pay 
  • income tax; 
  • a contribution to the Québec Pension Plan (QPP); 
  • a Québec parental insurance plan premium; or 
  • a contribution to the health services fund. 
• On December 31, 2007, you were resident in Québec, and 
  • you disposed of capital property (shares, bonds, debts, land, buildings, etc.); 
  • you are reporting a capital gain resulting from a 2006 reserve; or 
  • you worked in the restaurant and hotel sector and you received tips. 
• You are the beneficiary of a designated trust. 
• You are required to pay a premium under the Québec prescription drug insurance plan. You were resident in Canada, outside Québec, but you carried on a business or practised a profession in Québec, and 
  • you are required to pay Québec income tax; 
  • you disposed of capital property; or 
  • you are reporting a capital gain resulting from a 2006 reserve. 
• You are the sole proprietor of a business, and you are required to pay an annual registration fee for the enterprise register; 
• You or your spouse wishes to receive the child assistance payment from the Régie des rentes du Québec (both of you must file an income tax return in this case). 
• You or your spouse wishes to receive the shelter allowance provided for under the shelter allowance program, for the period from October 1, 2008, to September 30, 2009 (both of you must file an income tax return in this case). 
• You have no income tax payable for 2007 because 
  • you are deducting a loss sustained in a previous year; or 
  • your spouse on December 31, 2007, is transferring to you the unused portion of his or her non-refundable tax credits. 
• You ceased to reside in Canada in 2007, and were resident in Québec on the day you ceased to reside in Canada (regardless of where you were living on December 31, 2007). 
• In 2007, you received advance payments of 
  • the tax credit for child-care expenses; 
  • the tax credit respecting the work premium; or 
  • the tax credit for home-support services for seniors. 
• You wish to transfer to your spouse the unused portion of your non-refundable tax credits so that your spouse can reduce his or her income tax. 
• You wish to claim various credits or refunds.
  

Note

You can take advantage of the mechanism for transferring tax credits from one spouse to the other only if you and your spouse both file income tax returns.