Key points
Quebec should be read through both federal and provincial layers.
Payment dates and filing dates are not the same thing.
Refundable credits matter even when little tax is otherwise payable.
Useful pages
FAQ
Why is Quebec more complex?
Because credits and obligations often need to be reviewed on both the federal and provincial sides.
Should a low-income filer still file?
Very often yes, especially to trigger refundable credits and benefits.
Cross-check taxes with benefits
The questionnaire surfaces programs that tax logic alone may not highlight.
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