If you were 65 or over on 31 December [fiscal year preceding the fiscal year covered by the tax account] and you meet the conditions to be entitled for a grant for seniors to offset a municipal tax increase, use the information included to complete the Revenu Québec form Grant for Seniors to Offset a Municipal Tax Increase (TP-1029.TM-V) and enclose it with your [fiscal year preceding the fiscal year concerned by the tax account] income tax return.