Recent Changes – Individuals and Families

Module 02 – L'individu et la famille

13 Nov 20242 min read

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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Section 02 – Individuals and Families

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1- Definitions

In tax legislation, the term "spouse" means married persons, individuals joined in civil union (only in Quebec) and common-law spouses, regardless of sex.
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2- Parental assistance

The CCB is a non-taxable monthly benefit paid to low- and middle-income families to help them pay for the needs of their children. The maximum annual benefit
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3- Support payments

Any child support payment paid in accordance with a written agreement or a court order rendered on or after April 30, 1997 may not be deducted from the
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4- Home assistance

Various tax credits and home assistance programs are available for seniors and persons with disabilities, including the new multigenerational home renovation
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5- Other credits and assistance measures

Individuals may claim non-refundable tax credits for charitable donations to a qualified donee, including a charity, a Canadian amateur athletic association and a registered journalism organization, at the rates indicated in your province's Individuals Taxation tables.
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6- Tax credit transfers between spouses

For federal purposes, most credits can be transferred between spouses when one of them does not have sufficient income to claim them, i.e., pension amount,
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7- Income splitting

Income splitting involves sharing an individual's income amongst family members in order to take advantage of lower tax rates and reduce the amount of income
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