Tax credit for a top-level athlete

If you were resident in Québec on December 31, 2005, and, for 2005, were recognized by the Secrétariat au loisir et au sport as a top-level athlete, you may be entitled to a refundable tax credit.

To claim the tax credit, enter in your income tax return the amount indicated in this regard on the certificate issued to you by the Secrétariat au loisir et au sport. Enclose the certificate with your income tax return.