Credit for individuals living in northern villages

You may claim a tax credit if you lived in a northern village and you meet all the following requirements:

• You were resident in Québec on December 31, 2005.
• You were born before January 1, 1987 (or you were born after December 31, 1986, and had a spouse on December 31, 2005, were the parent of a child who lived with you, 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 designated you on Schedule P as a dependant child for the purposes of the tax credit respecting the work premium.

This credit is based on the number of months in the year during which you or your spouse lived in a northern village.

To claim this credit, complete Schedule I. Revenu Québec will advise you of the amount to which you are entitled. 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. If you had a spouse on December 31, 2005, only one of you may claim the credit.

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