Tax credit for the repayment of benefits

If, in 2005, you repaid benefits that you received in a previous year under the Québec Pension Plan (QPP), the Canada Pension Plan (CPP), the Unemployment Insurance Act or the Employment Insurance Act, you may ask Revenu Québec to calculate whether it is more advantageous for you to use the repayment to reduce your 2005 income or to obtain a tax credit for the averaging of the deduction.

Enclose a note specifying the year to which the repayment applies. Also enclose the documents attesting to the repayment.

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