Glossary of terms and definitions

Terms starting with the letter A

Another person for the child care expenses deduction (federal)

There may have been another person who lived with the individual at any time in 2024 and at any time during the first 60 days of 2025 who was one of the following:

• The eligible child's parent
• The individual’s spouse or common-law partner, if the individual is the father or the mother of the eligible child
• An individual claiming an amount for the eligible child on line 30400, 30425, 30450 or 30500 of their tax return

Artistic, cultural, and recreational activity for the tax credit for children's activities (provincial)

Any activity that:

• intends to contribute to the child's ability to develop creative skills or expertise, acquire and apply knowledge or improve dexterity or coordination in an artistic, cultural or recreational discipline, such as:
  • literary arts (for example, poetry, novels, storytelling, narrative literature, fictional essays and short stories)
  • visual arts (for example, photography, painting, drawing, design, sculpture and architecture)
  • performing arts (for example, theatre, dance, singing, circus acts and miming)
  • music
  • media (for example, radio, television, film, video and digital arts)
  • languages, customs and heritage
• provides a substantial focus on the wilderness and the natural environment
• assists with the development and use of intellectual skills
• includes structured interaction among children, where supervisors teach or assist children to develop interpersonal skills
• provides enrichment or tutoring in academic subjects

Terms starting with the letter B

Band council

The Indian Act defines a band council as the council elected, or chosen, by a body of Indians for whose collective use and benefit lands have been set apart, or money is held by the Crown or who have been declared to be a band for the purpose of the Indian Act.

Basic personal amount (federal)

A non-refundable tax credit that all individuals can claim. It is on line 30000 of the federal tax return.

Terms starting with the letter C

Client Data Enquiry

An information page available to authorized representatives that allows view access to various data elements of an individual’s account. The page provides a detailed summary of a client's account, including any amounts that apply.

CVITP Organization Identification Number (COIN)

A unique and permanent eight-digit identification number, given to organizations that are participating in the ITAVP or the CVITP.

Terms starting with the letter D

Deduction

The individual can deduct certain expenses from their total income. These deductions reduce the amount of income on which tax payable is calculated, so they reduce their overall income tax.

Dependant

A person who depends on another person.

Document control number (DCN) (federal)

A number that is generated upon EFILE transmission or upon printing the form TIS60. This number does not mean that the tax return has been successfully transmitted to the CRA.

Download code (Revenu Québec's Tax Data Download service) (provincial)

A download code is an eight-digit code that is unique to each individual. It lets you download an individual’s tax data using UFile CVITP software.

Terms starting with the letter E

EFILE (federal)

EFILE is a CRA electronic service that allows online filing of federal tax returns. An EFILE number is issued by the CRA to allow tax preparers to submit the individuals’ federal tax return electronically. Tax preparers must apply for an EFILE number and renew their existing EFILE account yearly.

Eligible child for the child care expenses deduction (federal)

An eligible child is one of the following:

• The individual's or the individual's spouse's or common-law partner's child
• A child who was dependant on the individual or the individual's spouse or common-law partner and whose net income for the year was not exceeding the basic personal amount on line 30000

The child must have been under 16 years of age at some time in the year. However, the age limit does not apply if the child had an impairment in physical or mental function and was dependent on the individual or their spouse or common law partner.

Eligible child for the tax credit for childcare expenses (provincial)

A child who, at anytime during the year in question, met one of the following conditions:

• They were under 16 years of age
• They, regardless of their age, had an infirmity and were dependent on the individual (or their spouse)

The child can be the individual's or their spouse's child.

Eligible dependant for the Canada caregiver amounts (federal)

Must be one of the following persons by blood, marriage, common-law partnership or adoption:

• A parent or grandparent
• A child, grandchild or sibling under 18 years of age
• A child, grandchild or sibling 18 years of age or older with an impairment in physical or mental functions

Eligible dependant for the Canada Workers Benefit (CWB) (federal)

A person who meets all of the following conditions:

• They were the individual’s or their spouse's or common-law partner's child
• They were under 19 years of age on December 31 of the year in question
• They lived with them on December 31 of the year in question
• They were not eligible for the CWB for the year in question

Eligible dwelling (provincial)

Any dwelling (for example, a house, a room or an apartment in a duplex, in a rental property or a condominium building) located in Quebec in which an individual ordinarily lives and that is their principal residence. Different dwellings are excluded. Refer to Appendix D of the Quebec income tax return for more information.

Eligible occasional services for the tax credit for home-support services for seniors (provincial)

• Pay-per-use or provided under a contract (the individual must provide a bill or contract)
• Services provided to both tenants and owners are eligible

Eligible senior for the senior assistance tax credit (provincial)

Generally speaking, the person is an eligible individual if, on December 31 of the year in question:

• they were resident in Quebec
• they or their spouse (according to the tax definition on December 31 of the year in question) had a recognized residence status for this credit

Note: Recognized residence status for this credit:

• Canadian citizen
• Permanent resident or protected person within the meaning of the Immigration and Refugee Protection Act
• Temporary resident or holder of a temporary resident permit, within the meaning of the Immigration and Refugee Protection Act, who has been living in Canada for the last 18 months

However, an individual is not eligible if on December 31 of the year in question, they were confined to a prison or similar institution and were confined for one or more periods totaling more than 183 days during the year in question.

Eligible spouse for the Canada Workers Benefit (CWB) (federal)

A person who meets all of the following conditions:

• They were the individual’s spouse or common-law partner on December 31
• They were a resident of Canada throughout the year
• They were not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year unless they had an eligible dependant at the end of the year
• They were not confined to a prison or similar institution for a period of at least 90 days during the year

Enough residential ties

Enough residential ties include:

• a home in Canada
• a spouse or common-law partner in Canada
• dependants in Canada

Terms starting with the letter G

GroupID (federal)

A code that identifies a group of representatives registered through Represent a Client.

The ITAVP only uses one GroupID, which is identified as CVITP/PCBMI. It is this name that is listed as the authorized representative on the individual's account.

Terms starting with the letter I

Individual tax number (ITN) (federal)

A nine-digit number issued by the CRA to non-resident individuals who need an identification number but who are not eligible to obtain a social insurance number (SIN).

Terms starting with the letter N

Net income

Net income is calculated by subtracting all eligible deductions from the total income for the year. It is used to determine the eligibility and to calculate certain tax credits and certain federal and provincial benefits. It is found on line 23600 of the federal tax return and on line 275 of the Quebec income tax return.

NetFile Québec (provincial)

Electronic filing service for Quebec income tax returns.

Non-refundable tax credits

Non-refundable tax credits reduce the amount of tax owed, but if the total of these credits is more than the tax owed, there will not be a refund for the difference.

Non-resident period

A period from January 1 to the day before the date of entry into Canada of the same tax year.

Non-resident

Individual who normally lives outside of Canada, or who does not have enough residential ties with Canada and spent fewer than 183 days in Canada. Generally speaking, a newcomer is non-resident until the day of their arrival in Canada.

Northern village for the solidarity tax credit (provincial)

Territory established as a municipality pursuant to the Act respecting Northern villages and the Kativik Regional Government. They are the following territories: Akulivik, Aupaluk, Inukjuak, Ivujivik, Kangiqsualujjuaq, Kangiqsujuaq, Kangirsuk, Kuujjuaq, Kuujjuarapik, Puvirnituq, Quaqtaq, Salluit, Tasiujaq and Umiujaq.

Notice of assessment number

Number found on the notice of assessment. It is a string of 11 letters and digits that must begin with the letters Q or M.

Terms starting with the letter O

Owner (provincial)

Person who holds a title deed in the land register.

Terms starting with the letter P

Physical activity for the tax credit for children's activities (provincial)

• Any activity that contributes to cardiorespiratory endurance and the development of muscular strength, muscular endurance, flexibility or balance
• Any activity that enables a child with a severe and prolonged impairment in mental or physical functions to move around and expend energy in a recreational context

Note

Physical activities include horseback riding, but not activities where a child rides on or in a motor vehicle.

Private seniors' residence for the tax credit for home-support services for seniors (provincial)

A private seniors' residence is either:

• a congregate residential facility, or any part of such a facility, in respect of which the operator holds a valid temporary certificate of compliance or a valid certificate of compliance, issued by the Minister of Health and Social Services (such facilities are listed in the register of private seniors’ residences); or
• a private institution not under agreement that operates a residential and long-term care centre (CHSLD)

Terms starting with the letter R

Reference number (provincial)

A reference number is a number that is generated when the Quebec income tax return is filed by NetFile Québec. This number confirms the tax return was filed.

Refundable tax credits

Refundable tax credits reduce the amount of tax owed and if the total of these credits is more than the tax owed, then a refund is received.

RepID (federal)

A unique seven-character identifier issued by the CRA when registering as a representative with the Represent a Client service.

Reserve

A reserve, as defined by the Indian Act, means a tract of land, the legal title to which is held by the Crown, set apart for the use and benefit of an Indian band.

Resident period

A period from the date of entry into Canada to December 31 of the same tax year.

Terms starting with the letter S

School-age child for the tax credit for children's activities (provincial)

A child who was at least 5 years old, but not over 15. If the child has a severe and prolonged impairment in mental or physical functions (refer to instructions for line 376), they must have been at least 5 years old, but not over 17.

It can be the following people:

• The child of the individual or of their spouse
• A person of whom the individual or their spouse has the custody and supervision (legally or in fact)

Social insurance number (SIN)

A nine-digit number issued by Service Canada to Canadian citizens and permanent residents.

Spouse for the work premium (provincial)

Person who was the spouse (based on the tax definition on December 31 of the year in question) and who, at the end of that day:

• were resident in Quebec
• were not confined to a prison or similar institution or if they were, it was not for more than 183 days during the year in question

Terms starting with the letter T

Tax Data Download (TDD) (provincial)

A secure Revenu Québec service that allows you to automatically fill in parts of the Quebec income tax return. It can be used to access information that Revenu Québec has about an individual when you complete their Quebec income tax return.

Temporary social insurance number

A nine-digit number issued by Service Canada and beginning with the number 9.

Temporary tax number (TTN) (federal)

A nine-digit number beginning with 01 or 03 and issued by the CRA to individuals who are unable to obtain a social insurance number (SIN) or an individual tax number (ITN).

Tenant or subtenant (provincial)

A person who is leasing or subleasing a dwelling and is therefore responsible for paying the rent.

Terms starting with the letter V

Volunteer Identification Number (VIN)

An eight-digit identification number assigned to any volunteer approved to participate in the ITAVP. It will remain the same for the volunteer year after year, even if there has been a break in program participation.