Tax credit respecting income from an income-averaging annuity for artists

If you were resident in Québec on December 31, 2005, and you included in your income amounts from an income-averaging annuity for artists, you may be entitled to a refundable tax credit if income tax was deducted at source from the annuity.

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