Tax credit for seniors' activity - Quebec line 462You can claim a refundable tax credit for registration fees paid in 2021 for physical, artistic, cultural, or recreational activities, if all the following conditions are met:
1 - You were a resident of Quebec on December 31 of the taxation year 2021.
2 - You were 70 years old or older at December 31 of the tax year 2021.
3 - Your net income (line 275 of your return) does not exceed the maximum allowable.
4 - The activities are part of a program of at least eight (8) consecutive weeks or at least five (5) consecutive days.
5 - Activities are offered by a club, association or similar organization to which you are enrolled for a period of at least eight (8) consecutive weeks.
6 - You have a receipt for your registration or membership fees, keep the receipt in order to provide it to Revenu Québec if requested.
7 - Fees that do not qualify for the tax credit, fees paid for a program was the operator of a private seniors' residence in which you live.For more information, please visit the following link.
Please select code 28 for this tax credit.
To claim this refundable tax credit, please follow the following procedure:
1. On the left side menu of the " Interview " tab, select the "Quebec tax credits".
2. On the page generated on the right, scroll down to "Quebec line 462" and click on the plus sign "+" icon to the right of the line ''Tax credit for senior's activities".
3. On the page that appears, enter the amount for "physical activities" or for "Cultural, artistic or recreational activities".
The tax credit is equal to the lesser of the following amounts:
* 20% of the amount of the registration fee,
* $ 40.The credit will be reported by the program on line 462 of your Quebec return with code 28 on line 461 however, if multiple credits apply to line 462 Code 99 will appear.
To determine which are the credits that have been allocated, in the left menu of " Declaration" tab, consult the "Worksheet (Quebec)" option and the grid in conjunction with the line "462 Other credits" that will be displayed in your Quebec tax return.
ID: 20210823140202CA.xml
Webpage: KPA365-20210823140202CA.htm