Income tax: return and income to be reported

Income tax return: instructions for use

• First statement

• Annual declaration

• Change of situation

Family Quotient by Dependants

• Minor children

• Adult children

• Children with disabilities

• Disabled persons

Family Quotient by Personal Situation

• Single person

• Person living in cohabitation

• Married or Past Couple

• Single parent with at least 1 child

• Widowed person

Salaries and salary components

• Income from paid employment

• Benefits in kind

• Business expenses: flat-rate deduction or actual costs

• Termination benefits

• Amounts collected by young people

Pensions, Pensions and Taxable Annuities

• Retirement pensions

• Disability pensions

• Life annuities

• Support received by a spouse or former spouse

• Child support

• Support received by a parent or grandparent

Land and movable property income

• Savings and investment income

• Capital gains on securities

• Real estate capital gains

• Empty rental property income

• Income from a furnished rental