Tax credit for seniors' activity - Quebec line
462
You 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.
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-24/
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
