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2025-2026 Tax Planning Guide
Sections
Recent Changes – Individuals and Families

Section 02 – Individuals and Families

FEDERAL

Since 2025, subscriptions to an eligible Canadian digital news organization no longer qualify for a tax credit.

QUEBEC

As of 2026, the age requirement for the refundable tax credit for childcare expenses will be lowered from 16 to 14.
As of 2026, the non-refundable tax credit for political contributions will be eliminated.
As of 2026, the refundable tax credit calculated on the increase in eligible work income compared to the previous year (tax shield) will be eliminated.
On March 26, 2025, the non-refundable tax credit of 30% for charitable donations to an eligible cultural donee was eliminated.

ONTARIO

In 2025, eligible families received an additional $200 for each child under 18 if they had already applied for the Canada Child Benefit (CCB).¹
Starting in 2025, a new tax credit of up to $5,000 per year for the treatment of infertility was introduced.

¹ For more information, refer to the Ontario Taxpayer Rebate page.

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Recent Changes - Individuals and Families
See Recent Changes - Individuals and Families
1- Definitions
See 1- Definitions
2- Parental assistance
See 2- Parental assistance
3- Support payments
See 3- Support payments
4- Home assistance
See 4- Home assistance
5- Other credits and assistance measures
See 5- Other credits and assistance measures
6- Tax credit transfers between spouses
See 6- Tax credit transfers between spouses
7- Income splitting
See 7- Income splitting

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