Tax Credit for Québec Seniors’ Activities

What’s in this article?

 

What is this?

This is a refundable tax credit for Québec seniors who paid registration fees for a program of physical, artistic, cultural, or recreational activities. The tax credit is equal to 20% of the fees paid, up to a maximum of $40.

 

Am I eligible?

You can claim the tax credit if you meet the following conditions:

  • You were resident in Québec on December 31 and were 70 years or old on that date;
  • Your income for the year does not exceed the maximum threshold specified by Revenu Québec;
  • The activities were part of a program of at least eight consecutive weeks or five consecutive days, or were offered by a club, association, or a similar organization of which you were a member for at least eight weeks;
  • You have a receipt for the registration or membership fees paid.

 

Revenu Québec says…

You can claim a refundable tax credit for fees paid after June 4, 2014, and before January 1, 2015, to register for physical activities (This link will open a new window) or artistic, cultural or recreational activities (This link will open a new window), if you meet all of the following conditions:

  • You were resident in Québec on December 31, 2014.You were 70 or older on December 31, 2014.
  • Your income (line 275 of your return) does not exceed $40,000.
  • The activities were offered after June 4, 2014, and
    • were part of a program of at least eight consecutive weeks or five consecutive days; or
    • were offered by a club, association or similar organization of which you were a member for at least eight consecutive weeks.
  • You have a receipt attesting to the registration or membership fees that give entitlement to the tax credit (keep the receipt in case we ask for it).

Fees that have been reimbursed or could be reimbursed do not qualify for the tax credit. In addition, if the fees paid have been used to calculate another refundable or non-refundable tax credit, you cannot use the same expenses to claim the tax credit for senior’s activities. Fees paid for activities offered by a partnership that is an operator of a private senior’s residence where you live or one that is related to and does not have a QST number, do not qualify.

 

Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2015 taxes:

Important: Before you begin, ensure that you told us that you lived in QUÉBEC on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, claim the tax credit for seniors' activities by following these steps:

  1. Click the PREPARE tab.
  2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:
  3. Click the checkbox labelled I received retirement income or I was retired or over 65.
  4. Scroll to the bottom of the page and click Continue.
  5. Click the RETIREMENT INCOME icon. You will find yourself here:
  6. Under the TRANSFERS AND CREDITS heading, click the checkbox labelled Tax credit for seniors' activities.
  7. Scroll to the bottom of the page and click Continue.

When you arrive at the page for the Tax credit for seniors' activities, enter your information into the tax software.

 

Where can I learn more?