QST Credit

Responsibility: Revenu Québec

The QST credit is paid in August and December. If the person died before the beginning of the month in which the credit is paid, he or she is not entitled to the credit for that month. If you are required to file a deceased person's tax return, you cannot claim the QST credit on that return.

If you are the surviving spouse of a deceased person, you can claim the QST credit for yourself and your deceased spouse on your own tax return for the year of death. To qualify for the credit, you must meet certain conditions.

The Quebec Sales Tax (QST) credit is granted to an individual because of his or her economic and family situation in order to reduce the amount of tax payable.

This credit is calculated each year based on the information provided in the individual's income tax return and, if applicable, that of his or her spouse. The credit may be claimed for a previous year if the individual so requests.

The QST credit cannot be claimed on the return of a deceased individual. However, the surviving spouse may receive the credit if he or she applies for it on or before the day the deceased's tax return is due for the year of death. If the person dies before the beginning of August or December, he or she is not entitled to the payment for that month.

BENEFITS/SUBSIDIES

If the family income is equal to or greater than the maximum family income, the individual will not receive any amount as a Quebec Sales Tax (QST) credit.

MAXIMUM FAMILY INCOME BY FAMILY STATUS

Individual with a spouse as of December 31, 200841 245 $
Individuals without a spouse as of December 31, 2008 who occupied, throughout 2008, a dwelling alone or with one or more persons who did not meet the eligibility requirements for the QST credit.39 378$
Individual without a spouse as of December 31 who lived at some point during the year with a person who qualified for the credit35 445 $


PAYMENTS

The credit amount is awarded in 2 installments:

  • in August;
  • in December.

The individual must be a resident of Quebec at the beginning of the month of payment to be eligible.

ADVANCE PAYMENTS FOR SOCIAL ASSISTANCE RECIPIENTS

The QST credit is paid in advance to all social assistance recipients in the form of a supplement included in the amount of each monthly benefit.

< Return to the Previous Page