Guide for curators and tutors who must provide an annual ...

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Line 109:SAAQ benefits and compensationLine 202:Tutor's remunerationEnter any benefits and indemnities received on behalf ofthe minor from the Société de l’assurance automobile duQuébec during the period. For instance, an allowance fora dependent should be declared on line 109, even if youhave declared it as an asset. The annual total of SAAQbenefits and allowances must be entered but you do nothave to provide a breakdown.Line 110:Other annuities (name of payer)Enter any other benefits or pensions received by theminor during the period. These are usually privatepension benefits, for instance, life insurance payments.Line 111:Income tax refunds and other tax credits(GST and QST)Enter any refunds (income tax, GST and QST) receivedby the minor during the period.Line 112:Other incomeList any other sources of the minor's income on lines 100to 111. This includes interest earnings other than thoserelated to a loan (this must be posted on line 103 of theannual report). Enter the total amount (after all itemshave been calculated). If you have more than one item toenter under this heading, please break them down(description and amount) on a separate sheet and attachit to the completed annual report.Line 120:Total incomeEnter the total of the amounts entered on lines 100 to113.6) EXPENSESAll amounts entered in this section must correspond toexpenses paid during the period. For more detailedinformation, refer to Section C of the Guide for legal (ordative) tutors to a minor and tutorship councils.Line 200: Bank charges and investmentexpensesEnter all bank charges and other investment expenses(broker’s fees, rental of a safety deposit box, interest paidon bond purchases, etc.).Line 201:Tutor's expensesEnter any expenses you paid using the minor's assets ifyou can prove they resulted from the fact that you are hisor her legal representative. Not to be confused withremuneration (box 202).Enter the remuneration granted to you by judgment of thecourt to perform your duties as legal representative. Noremuneration for the tutor other than that granted in theCourt's judgment may be withdrawn from the minor'spatrimony.Line 203:Professional feesEnter expenses or professional charges incurred for thebenefit of the minor, excepting medical costs (e.g., feesand costs related to the formation of the tutorshipcouncil).Line 204:Curateur public supervision feesThe Curateur public charges no fee for monitoring theadministration of private protective supervision. However,in cases where it must complete the process of institutingprivate protective supervision, costs are charged and thetotal paid for out of the minor's patrimony must be postedunder this heading.Line 205:Insurance premiums, excluding propertyinsuranceEnter the amounts paid during the period to paypremiums if the minor holds insurance policies, exceptpolicies for real estate (e.g., life insurance, autoinsurance).Line 206: Property expenses (taxes, insurance,maintenance, etc.)Enter costs related to the buildings owned by the minor(taxes, insurance premiums, maintenance, repairs,heating, electricity, etc.).If costs related to Hydro, heating, or other services for themaintenance of a building belonging to the minor must bepaid out of the minor's patrimony, they should be postedunder this heading.If interest payments on a mortgage have been incurred,they must be posted on line 207 of the annual report, notunder this heading.Line 207:Interest on a mortgageor other loansEnter the portion of the mortgage payments thatconstitutes interest. In addition, if loans other than amortgage (e.g., student or personal loan, line of credit,credit card, etc.) have been partially or fully repaid, theseamounts must be posted under this heading.Line 208:Rent paidIf applicable, enter the amounts paid to house the minor.The minor is not required to pay rent to his or herparents.
Line 209:Accommodation and boarding expensesEnter accommodation and boarding expenses paid forthe minor if he or she lives in an establishment in thehealth and social services network, in a private nursinghome or foster home.Line 210:Heat, electricity, cable, telephoneThe minor does not have to pay his or her parentsthe costs of heating, electricity, cable TV, ortelephone; nor does she or he have to paysubsistence and maintenance costs. If it is appropriateto enter costs for such services provided to the minor,they should be posted on line 215 and the ExceptionalUse of the Patrimony of a Minor Child form must beapproved and signed in advance by the tutorship council.Line 211:TaxesEnter any amounts that were paid to Revenue Québecand Canadian Customs and Revenue Agency when theminor's tax returns were filed.Line 212:Medical costsEnter the medical expenses for the minor that are notcovered by the Régie de l’assurance maladie. In the caseof exceptional expenses paid for the minor for whom youare the legal tutor, attach the Exceptional Use of thePatrimony of a Minor Child form that has been approvedin advance and signed by the tutorship council.Copy to remit to the tutorship councilThe tutorship council is responsible for ensuring that theannual report accurately reflects the patrimony of theminor under your protection.You are legally obligated to remit a copy of thecompleted annual report to the tutorship council. Ifyou have done this, tick "Yes".If you have not remitted a copy of the annual report to thetutorship council, you must tick "No" and attach anexplanation for why you did not do so.Photocopy to remit to a minor aged 14 or olderIf the minor you represent is 14 or older, you must remitto him or her a copy of the annual report you haveprepared.Signature of the annual reportYou receive three copies of the annual report: the first isfor the Curateur public; the second is for the tutorshipcouncil; and the third, for your files.Every copy of the annual report must be signed by thetutor or tutors. When minors are represented by morethan one tutor, every copy must be signed by all tutorsresponsible for their tutorship.Line 213:Minor's personal expensesEnter expenses related to the minor's maintenance,education, recreational activities, etc. These expensesmostly apply to a minor represented by a dative tutor. Inthe case of exceptional expenses paid for the minor forwhom you are the legal tutor, attach the Exceptional Useof the Patrimony of a Minor Child form that has beenapproved in advance and signed by the tutorship council.Line 215:Other expensesEnter all expenses incurred for the needs of the tutorshipthat were not entered on lines 200 to 213. Indicate thecategory of the expenses and the amount of each. Enterthe total amount (after all items have been calculated). Ifyou have more than one item to enter under this heading,please break them down (description and amount) on aseparate sheet and attach it to the completed annualreport. In the case of exceptional expenses paid for theminor for whom you are the legal tutor, attach theExceptional Use of the Patrimony of a Minor Child formthat has been approved in advance and signed by thetutorship council.Line 220:Total expensesEnter the total of the amounts shown in lines 200 to 217.Ensure that the totals of each section balance correctly.
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