Supplementary Information for Québec Residents

Make sure the taxpayer's social insurance number is indicated on line 11 of the income tax return. Revenu Québec needs the number in order to inform Retraite Québec of the individual’s earnings as a salaried employee or a self-employed person as well as the amount of QPP contributions.

If the social insurance number on any of the RL slips differs from the number on the social insurance card, notify the person who prepared the RL slip. If the taxpayer does not have a social insurance number, he can apply for one at any Human Resources and Development Centre of Canada.

However, if the individual’s social insurance number has changed since you last filed an income tax return, enclose an explanatory note with the return.

If the name shown on the identification label is incorrect, clear the Same name and SIN as on the previous return check box, if applicable.

The program enters code 1 (male) when you select Mr in the “Identification” section and code 2 (female) when you select Mrs or Miss.

You must select the Amount claimed for a person living alone check box if you want to claim the amount for a person living alone.

This amount is only granted if the individual meets the following condition:

throughout the current taxation year, the individual maintained and ordinarily lived in a dwelling in which he/she lived:

• alone (that is, the individual did not share the dwelling at any time in the current tax year with another person, such as co-tenant, his or her mother or father, or a sister or brother);
• only with one or more persons under 18, or with one or more children aged 18 or over who were full-time students pursuing vocational training at the secondary level or post-secondary studies for which they received an RL-8 slip showing an amount in box A.

Moreover, when the spouses lived apart during the entire year for a reason other than a breakdown in their marriage or common-law partnership, the program allows you to claim this credit. To claim this credit, you must select the Particular situation check box in the "Amount for a person living alone" section of Form Identification (Jump Code: ID).

You must select the Amount claimed for a person living alone check box if you want to claim the additional amount for a person living alone (single-parent family).

The taxpayer can claim this amount if he or she is eligible for the amount for a person living alone and,

• at some time in the current taxation year, the taxpayer lived with a child aged 18 or over who can transfer to the taxpayer an amount for a child 18 or over enrolled in post-secondary studies (line 367 of the taxpayer’s return) or who could have transferred such an amount to the taxpayer if he or she had not earned income.
• for the month of December, the taxpayer was not entitled to receive the family allowance from Retraite Québec.

The program calculates the number of months during which the taxpayer was eligible for the family allowance based on the date of birth of the child enrolled in post-secondary studies entered in Form FAM, Family Profile (Jump Code: FAM) if the child turned 18 in the current taxation year. This number will be used to calculate the reduction of the amount for single-parent family on line 21 of Schedule B.

Complete Form TP-766.2-V when the taxpayer paid support-payment arrears, reimbursed a support amount or received a retroactive payment.

Complete Form TP-671.9, Information Return to Be Completed by the Beneficiary of a Designated Trust if:

• the taxpayer is the designated beneficiary of a designated trust and included in his or her income an income that the trust paid to him or her or if the designated beneficiary’s interest in the income of a partnership for the affected period includes income from the trust; or
• the income of the trust was the object of a post-July 11, 2002, designation under subsection 104(13.1) or 104(13.2) of the Income Tax Act.

(Revenu Québec offers individuals the opportunity to apply for an accelerated refund, that is, to request that the refund be sent to the taxpayer before the return is processed. Note, however, that the notice of assessment that will follow may modify the amount of the refund.

To determine whether the taxpayer is eligible for the accelerated refund, the program verifies that the following conditions are met:

• The taxpayer filed a return for the previous taxation year;
• The taxpayer did not go bankrupt in the current taxation year;
• The taxpayer’s situation did not change in the current taxation year;
• The refund requested on line 474 of the taxpayer’s return is $3,000 or less;
• The tax return is filed before May 1 of the next taxation year or before June 15 of the next taxation year, as applicable; and
• The tax return is not that of a deceased person.

However, the program cannot check if the taxpayer has a debt with the Revenu Québec or any other government body. If this is the case, you must cancel the accelerated refund in the “Other information regarding the Québec income tax return” section of the Identification form.

The program determines if the taxpayer had a spouse throughout the year and, based on the information determined, it may or may not select the check box The taxpayer had a spouse throughout the year in subsection “Schedule K – Premium Payable Under the Québec Prescription Drug Insurance Plan” of Form Identification and Other Client Information (Jump Code: ID). If the information determined by Taxprep does not correspond to the taxpayer’s situation, select or clear this check box, as applicable, using an override.

To determine if the situations for numbers 33 and/or 35 in Schedule K are applicable, indicate if the taxpayer’s medications were free throughout the year and/or if the taxpayer held a valid claim slip for all the months before his or her 65th birthday.

The program calculates the premium payable under the Québec drug insurance plan in Schedule K for a taxpayer who was not dependent to his or her parents, was attending school full-time in a recognized educational institution and was aged 18 or over. If this does not correspond to the taxpayer’s situation, select the check box The taxpayer was attending school full-time in a recognized educational institution and was aged 18 or over, but under 26 and was dependent to his or her parents, in the “Other information regarding provincial or territorial credits” section.

For any other situation, please consult the help topic related to Schedule K.