Personal income declaration

The tax system is based on the principle of self-assessment. You must declare your income and deductions, and then calculate the annual income tax owed. Taxes are calculated in relation to your income and to your personal and family situation. This is called an “Individual income tax return.”

You must file two income tax returns, one to the provincial government and the other to the federal government, using the forms prescribed for this purpose.

	PRACTICAL ADVICE
	If you need help in filling out your returns, contact Revenu Québec and Revenue Canada. Their information agents who will help you free of charge. You can also have specialized agencies and accountants fill out your returns for you, but you will have to pay for these services. Do not neglect to file your return, or you may incur interest charges and penalties. Provincial and federal personal income tax return forms are available respectively from Revenu Québec, Services Québec, any credit union, Revenue Canada or any post office.

The taxation year runs from January 1 to December 31. Generally, returns must be sent to each government no later than April 30 of the following year.

In addition to reporting your income, deductions, and the calculation of taxes payable, your income tax return enables the government to verify your eligibility for various social programs.

Useful links

• Revenu Québec
• Revenue Canada