Tax credit for a top-level athlete (Quebec)As per Revenu Québec, only athletes who meet the following criteria are eligible for the credit:
1. The athlete must have been resident in Québec on December 31 of the taxation year.
2. You were recognized as a top-level athlete by the Ministry of Education, Recreation and Sport (MELS).
3. The Ministry has issued you a certificate in this regard that displays an amount.
For more information, please visit the following link:
To claim this refundable tax credit, proceed as follows:
1. On the file of the person claiming the credit on the ''Left-side menu of the Interview tab" select the "Quebec credits" and on the screen to the right, scroll down to the section "Quebec line 462" and choose the option "Other Quebec tax credits».
2. On the page that appears, choose the line "Tax credit for a top-level athlete" and in the field to the right, enter the amount that appears on the MELS certificate.
However, if the top-level athlete is a dependant of the Family Head, follow this procedure:
1. The "Quebec credits" will appear only if the dependant said "Yes" to the question "Did this dependant have any income in 2021" in the "Dependant ID" page.
2. Once the section "Quebec credits" is completed, go back to the "Dependant ID" page and answer "No" to the question, ''Did this dependant have any income in 2021'' to correct the record of this person.
Keep the certificate issued by the MELS, to be able to provide Revenu Québec a copy, at their request.
The refundable tax credit will be reported by the program on line 462 of the person claiming the credit and Code 18 will be included on line 461 of the Quebec return. However, if several credits apply to line 462, Code 99 will appear.
To determine which credits have been allocated, consult the "Worksheet (Quebec)" option and the worksheet related to line "462 Other credits" that will be displayed in your Quebec return.ID: 20210820103753DE.xml
Webpage: KPA365-20210820103753DE.htm