Family Allowance eligibility requirements

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 of the Family Allowance, we take into account the family income for the preceding year. Therefore, the beneficiary and his or her spouse (if any) must file a Québec income tax return each year, 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 payment delays, a Québec income tax return must be filed each year no later than 30 April.

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. A Québec income tax return must be filed to receive the Family Allowance, even if a person has no income to report.

We suspend Family Allowance payments if a person's income tax return has not been filed by 1 July. That person and his or her spouse must file income tax returns as soon as possible. Once Revenu Québec sends us information about the family income, we will determine the amount of the Family Allowance and reinstate payments. If appropriate, a retroactive payment will be made.

However, if we do 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. We 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 Family Allowance payment for the current year is less than the temporary payment granted, the beneficiary will have to repay the difference.

We can pay any amounts owing for a maximum retroactive period of 3 years.