Tax return 101

For 2025 onward, the age of eligibility has been raised from 60 to 65. This means that you cannot claim the credit if you were 60 to 64 years old on December 31, 2025. Changes have also been made to how the credit is calculated.

See the instructions for line 391.

For 2025, the tax credit rate has been increased from 38% to 39%.

On July 1, 2025, the contribution rates for the Québec prescription drug insurance plan were increased, and the maximum premium was raised from $744 to $766. The maximum premium for 2025 is therefore $755.

You do not have to pay a premium if:

• You did not have a spouse on December 31, 2025, and the amount on line 275 of your return is $19,890 or less.
• You had a spouse on December 31, 2025, and the amount on line 275 of your return plus the amount on line 275 of your spouse’s return totals $32,250 or less.
• You were born before January 1, 1960, and the total of your monthly Guaranteed Income Supplement (GIS) payments is at least 94% of the maximum for the year calculated without the top-up benefit.

The capital gains deduction on resource property has been eliminated in respect of property disposed of (sold, transferred, exchanged, donated, etc.) after March 25, 2025 (exceptions apply). For more information on the deduction and the exceptions, see form TP-726.20.2-V, Capital Gains Deduction on Resource Property.

A number of other amounts have been increased, including the following:

• the deduction for workers (line 201);
• the basic personal amount (line 350);
• the income thresholds at which certain tax credits are reduced;
• the amount for a person living alone (line 20 of Schedule B);
• the age amount (line 22 of Schedule B); and
• the basic exemption for calculating the contribution to the health services fund (Schedule F).

Go to New for 2025 to see all the changes for the 2025 taxation year.

Decide whether you’ll use commercial software (the quickest and easiest option) or our paper forms.

Read up on what’s new for the year covered by your income tax return.

Gather up all the documents you’ll need to complete your income tax return (tax slips, supporting documents, etc.). You should have received most of your slips by the end of February. The instructions on the slips will tell you where on the return to enter the amounts from the slips. (Québec tax slips are in French only. English courtesy translations are available on our website.)

If you use commercial software to complete your income tax return, remember that some of them allow you to download your tax data. To know which ones offer this option, see the list of authorized software. 

See the guide to the income tax return for instructions on completing your income tax return.

You can also use the Line-By-Line Help when you do your taxes.

Send us your completed income tax return online or by mail. If you file your return online, you don’t have to mail it or any other documents. If you mail your return, include the forms and schedules but not your tax slips or receipts.

You will need:

• your tax slips, like the RL-1 slip (employment and other income), the RL-2 slip (retirement income and annuities), the RL-3 slip (investment income), the RL-24 slip (childcare expenses), etc. 
• your supporting documents, like statements for your registered retirement savings plan (RRSP) and receipts for your medical expenses (medication, dental expenses, eyeglasses, medical treatment, etc.) and tuition fees

You don’t have to include these documents with your return. However, you do have to keep them in case we ask for them.

Most of them! You may be able to claim an amount for medical expenses for:

• fees for medical and dental services
• fees paid for prescription drugs provided by a pharmacist
• premiums under the Québec prescription drug insurance plan or a private insurance plan
• fees paid to buy prescribed equipment and devices

If you paid travel, lodging or moving expenses to get medical care not available in your area, you may also be able to claim the amount for expenses for medical care not available in your area.

The quickest and easiest way to complete your return is to use commercial software. If you prefer, you can also use our paper forms. To help you, refer to the guide to the income tax return (TP-1.G-V), which has instructions for the individual lines on the return.
 

You can also use the Line-By-Line Help when you do your taxes.

Most commercial software will let you file your completed income tax return online using NetFile Québec. If you file your return online, you don’t have to mail it or any other documents.

When you file online, your return is processed faster because certain steps (such as mailing and manual processing) are eliminated. Also, you receive quick confirmation that your return has been received.

If you filed your income tax return on paper last year, the income tax return package (TP-1.FG-V) should be automatically mailed to you by mid-February 2026. Please note that some exceptions apply.

In all other cases, see How to Complete Your Income Tax Return for the options available to you.

If you use authorized software to complete your return, you can file it online as of February 23, 2026, using NetFile Québec.

This year, the filing deadline is April 30, 2026. If you or your spouse had a business, the deadline is extended to June 15, 2026. Regardless of which deadline applies, you must pay any income tax due by April 30, 2026. Interest will accrue on any unpaid balance as of May 1, 2026.

Direct deposit lets you get the amounts you’re entitled to more quickly. There are four ways to sign up:

• using the online services in My Account for individuals
• using your financial institution’s online services
• enclosing a voided cheque with your name and social insurance number on it with your tax return
• filing a Request for Direct Deposit (form LM-3-V) or enclosing it with your return

Yes. Many of the slips you’ll need to complete your income tax return are available in My Account for individuals by February 28.

There are three simple ways to pay your income tax:

• directly on your financial institution’s website
• in person at your financial institution or an ATM (check with your financial institution to see if it offers these payment methods)
• by mail

Simply log in to My Account for individuals. It’s the simplest way to find information about your return. You can also use the Refund Info-Line to find out when you’ll get your refund.

If you need to make changes to your return, you can either:

• use the service in My Account for individuals (conditions apply)
• complete a Request for an Adjustment to an Income Tax Return (form TP-1.R-V) and mail it to us along with the necessary supporting documents
• use the same software you used to file the income tax return you want to adjust (2025, 2024, 2023 and 2022 only)

Even if you have no income tax to pay, you should file a return to take advantage of social programs and other tax benefits.

Yes. If you have a modest income and a simple tax situation, you may be eligible for the income tax assistance program, where a volunteer will help you complete your Québec and federal tax returns so that you can get the tax credits you’re entitled to.

Yes! You must report your securities transactions whether they generate gains, losses or no results at all. Your financial institution or securities broker is required to give you one of the following two prescribed forms:

• a consolidated T5008/RL-18 slip showing all securities transactions
• an individual RL-18 slip for each securities transaction (in certain situations only)

Note that, although there is no tax slip for your virtual currency transactions, you must still report them.

If you receive a consolidated T5008/RL-18 slip, note that:

• boxes 14 to 21 on page 1 are blank since the transactions to report are on pages 3 and following, in the “Securities Transactions Details” table
• no total is entered, as the tax treatment of the transactions to be reported depends, among other things, on the nature of the securities sold

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