Property tax refund

A property tax refund is granted to persons whose property tax payable is too high in relation to their income. You may be entitled to a property tax refund for a given taxation year if you meet both of the following requirements:

• You were resident in Québec on December 31 of the taxation year.
• You (or your spouse, provided he or she was living with you on December 31 of the year concerned) were the owner, tenant or subtenant of an eligible dwelling in which you were living on that date.

Property taxes include the school taxes and municipal taxes applicable to the dwelling. Municipal taxes include

• taxes for water, sewers, garbage collection and upkeep of roads and streets;
• taxes for a specific sector to cover public services and facilities;
• financing taxes levied by municipalities and urban communities;
• taxes for the operation of schools;
• the tenant's tax.

To claim a property tax refund, enclose with your income tax return the RL-4 slip that your landlord must provide if you are a tenant or a subtenant. If you are the owner of a dwelling, enclose your tax invoices with your income tax return. Also complete Schedule B.