Québec income tax return
In order for the Régie to determine the amount of your child assistance, you and your spouse must file a Québec income tax return each year, even if one or both of you have no income to report.
We take into account the family income for the preceding year. Each year in July, we recalculate the amount to which you are entitled, based on the income reported. To avoid payment delays, you must file your Québec income tax return each year no later than 30 April.
Revenu Québec informs the Régie of your conjugal status on 31 December of the previous year and provides information about your family income.
Important! If you file your income tax return late, the Régie can pay you the amounts owing for a maximum retroactive period of 3 years.
Child assistance payments and the supplement for handicapped children are not taxable. Consequently, the Régie does not send out tax slips for those benefits.
What does "family income" mean?
Family income is the amount indicated on line 275 of your Québec income tax return. If you have a spouse, his or her income is added to yours.
If you were living outside Québec
For new residents who have not filed a Québec income tax return, a notice of assessment from the Canada Revenue Agency or a statement of income is required.
If you have not filed your Québec income tax return
You can obtain the required form from the nearest office of Revenu Québec or ask for one by telephone, at any of the following numbers:
Montréal region: 1 866 337-0183
Québec region: 418 659-6299
Toll-free: 1 800 267-6299