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:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-462/point-18/
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
