IS MY MOM ELLIGIBLE TO QUEBEC TAX RELIEF MEASURES IF SHE NEVER WORKED IN QUEBEC?

she does not receive any pension from QC or the federal govmt

could she apply for this credit?

Getting started

No she is not. 

Québec Tax Shield

Revenu Québec offers a refundable tax credit to help workers whose incomes have increased from the previous year, and to protect those workers from losing tax credits related to child care expenses or the work premium.