QST credit

The eligibility requirements for claiming the QST credit are as follows:

• You were resident in Québec on December 31, 2005.
• You were born before January 1, 1987 (or you were born after December 31, 1986, but had a spouse on December 31, 2005, were the parent of a child, or were recognized as an emancipated minor by a competent authority, such as a court).
• No one received the child assistance payment from the Régie des rentes du Québec with regard to you.
• No one claimed with regard to you an amount for children 18 or over enrolled in post-secondary studies, on Schedule A.
• No one claimed with regard to you a credit for individuals living in northern villages, on Schedule I.
• No one designated you on Schedule P as a dependant child for the purposes of the tax credit respecting the work premium.

Calculation of the credit and maximum family income

Revenu Québec will advise you of the amount to which you are entitled and the way in which the amount was calculated. This amount will be paid in two instalments:

• one in August
• one in December

Please note that, in order to be entitled to an amount, you must be resident in Québec at the beginning of the month concerned.

To be entitled to the QST credit, your family income must be lower than the maximum family income in the table below that corresponds to your situation. If you had a spouse on December 31, 2005, only one of you may claim the credit.

Maximum family income, according to family situation

If you require more information, refer to the guide to the income tax return (TP-1.G-V) or contact Revenu Québec.