Yes. Both spouses (if applicable) must file a Québec income tax return each year, even if one or both of them have no income to report.

To determine the amount to which a beneficiary is entitled, the Régie takes into account the family income for the preceding year. Therefore, the beneficiary and his or her spouse (if any) must file income tax returns each year with Revenu Québec, even if one or both of them have no income to report.

Each year, in July, we recalculate the amount to which the beneficiary is entitled, based on the income reported for the preceding year. To avoid delays, income tax returns must be filed with Revenu Québec no later than 30 April of each year.

Family income is the amount indicated on line 275 of the Québec income tax return. If the beneficiary has a spouse, the spouse's income is added to the beneficiary's income.

Yes. Even a person who does not work must file a Québec income tax return to receive child assistance, even if the person has no income to report.

Child assistance payments are suspended if a person's income tax return has not been filed by 1 July. That person and his or her spouse (if you are living as a couple) must file income tax returns as soon as possible, even if one or both has no income to declare. As soon as Revenu Québec informs us about the family income, the Régie will determine the amount of child assistance payment and payments will be reinstated. If appropriate, a retroactive payment will be made for prior months.

However, if the Régie does not know the family income because the beneficiary's income tax return (or the spouse's return) is still being processed by Revenu Québec, a temporary payment will be made for 3 months. The temporary payment is based on the family income for the prior year. The Régie will adjust the amount, if necessary, when all the pertinent information has been received from Revenu Québec. If appropriate, a retroactive payment will be made. However, if the correct amount of child assistance payment for the current year is less than the temporary payment made, the beneficiary will have to repay the difference. If the temporary payment was too low, a payment retroactive to 1 July will be made by the Régie.