Students

Yes. Even if you had no income, it’s best to file a tax return. That way you can claim, carry forward or transfer tax credits such as:

• the solidarity tax credit
• the tax credit for tuition or examination fees
• the tax credit for interest paid on a student loan

Yes. It’s best to file an income tax return if you work while studying. You may get a refund if your employer deducted too much from your salary for income tax, Québec Pension Plan contributions or Québec parental insurance plan (QPIP) premiums.

When you have to file your first income tax return depends on your situation, not your age.

For example, you may want to:

• receive the solidarity tax credit
• transfer all or part of your tuition fees to your parents or grandparents
• request a refund for overpayment to your employer of
  • Québec Pension Plan contributions
  • Québec parental insurance plan (QPIP) premiums
  • Québec income tax withheld at source

If you have income tax to pay for any reason, you have to file an income tax return.

Deductions and tax credits can lower your income tax and help you get a refund.

Tax credits for students or their parents include:

• the tax credit for tuition or examination fees
• the tax credit for tuition or examination fees transferred by a child
• the solidarity tax credit
• the tax credit for interest paid on a student loan
• the amount for a child enrolled in post-secondary studies
• the amount transferred by a child 18 or over enrolled in post-secondary studies

Deductions for students include:

• the deduction for assistance received for the payment of tuition fees
• the deduction for scholarships, bursaries or similar financial assistance
• moving expenses
• repayment of a scholarship, bursary or similar financial assistance

Students or their parents must meet certain conditions to qualify for these deductions.

Yes. In 2023, if you were a full-time student pursuing vocational training at the secondary level or post-secondary studies and you are:

• a child (born after December 31, 2005), your parent can claim the amount for a child enrolled in post-secondary studies by completing Part A of Schedule A of their income tax return if they meet the conditions
• a child 18 or over (born after January 1, 2006), your parent can claim the amount transferred by a child 18 or over enrolled in post-secondary studies by completing Part B of Schedule A of their income tax return if they meet the conditions. You must complete Schedule S of your income tax return.

Under certain conditions, one of your parents could get:

• the amount transferred by a child 18 or over enrolled in post-secondary studies. Your parent must complete Part B of Schedule A of their income tax return if they meet the conditions. You must complete Schedule S of your income tax return.
• the tax credit for tuition or examination fees transferred by a child. You must complete Schedule T of your income tax return. Your parent must complete Part D of Schedule A of their income tax return.

No. There is no tax credit for tuition fees paid to private schools, whether primary or secondary. However, some tuition fees paid for post-secondary studies could entitle you to the tax credit for tuition or examination fees.

You’re generally eligible for the solidarity tax credit if your income is low or modest. You must also:

• be 18 or over
• live in Québec
• be a Canadian citizen or have a recognized residency status
• file your income tax return
• sign up for direct deposit

No. You also have to sign up for direct deposit. To get the maximum amount of each component, you must complete Schedule D of your income tax return. If you’re eligible for the tax credit but don’t file Schedule D, you’ll only get the basic amount of the QST component.

Yes. The solidarity tax credit has three components:

• the QST component
• the housing component
• the component for individuals living in a northern village

You don’t have to be eligible for all the components to get the credit. Since you live with your parents, you could receive the QST component and the component for individuals living in a northern village, if applicable.

Yes. Students must report the amount of their scholarships on line 154 of their income tax return. However, since scholarships are non-taxable in Québec, you can claim a deduction for scholarships, bursaries and similar financial assistance on line 295.

Eligible fees covered by the tax credit for tuition or examination fees include:

• application, admission and confirmation fees paid to an educational institution
• tuition fees
• co-op fees

Yes. One of your parents can claim all or part of the tax credit for tuition or examination fees. To transfer the credit to your parent, complete Schedule T of your income tax return. Your parent must complete Part D of Schedule A of their income tax return.

You can claim the tax credit for tuition or examination fees if you paid over $100 in tuition and examination fees for the taxation year. To claim the credit, carry it forward or transfer it to someone else, complete Schedule T of your income tax return.

You cannot deduct student loan repayments. However, you can deduct or carry forward the interest paid on a student loan. Complete Schedule M of your income tax return.

What’s it for? What’s an income tax return? What are deductions and tax credits? What’s the difference between sales tax and income tax?

Check out Sales Tax and Income Tax. How Do They Work? for everything you need to know.

To learn what sales tax and income tax are for, click Why Pay Sales Tax and Income Tax?

Go to Income Tax Return 101 to get started. You’ll learn about:

• how to complete the return yourself
• documents you need
• filing deadlines