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1- Québec

Table I2 – Main Non-Refundable Tax Credits 2025

Federal (14.5%) Quebec (14%)
$ $
Basic personal amount 16,1291 18,571
Spouse or eligible dependant 16,1291, 2, 3 N/A
Person living alone N/A 2,1284
Supplement for single-parent family N/A 2,6275
Parental contribution for adult children engaged in studies N/A 13,6586
Minor dependant in professional training or post-secondary studies (per session) N/A 3,8237
Other dependant persons aged 18 or older N/A 5,5708
Caregiver for a dependant aged 18 and older who has a disability9 8,60110 N/A11
Employment amount 1,47112 N/A13
Age amount 9,02814 3,90615
Retirement income 2,000 3,47016
Person suffering from a disability
Supplement (- 18 years of age)		 10,138
5,91417		 4,12318
N/A
Adoption fees 19,58019 N/A11
Volunteer firefighters 6,000 5,404
Search and rescue volunteer 6,000 5,404
Purchase of first home 10,000 10,000
Home accessibility 10,00019 N/A
Medical expenses
  • 14.5% of expenses which exceed the lesser of $2,834 or 3% of applicant’s net income
  • 20% of expenses which exceed 3% of net family income
Charitable donations
  • Max. donations: 75% of net income
  • 14.5% on the first $200 and 29% or 33% on excess amount
  • 20% on the first $200 and 24% or 25.75% on excess amount
  • Additional credit for certain cultural donations

1 Gradually reduced when revenue exceeds $177,882 to a minimum of $14,538 when revenue reaches $253,414.

2 Reduced by the net income of the spouse or dependant.

3 Potential $2,687 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).

4 Reduced by 18.75% for each $1 exceeding $42,090 (nil at $53,439).

5 The person must not have a minor child in December.

6 Reduced of child’s income (excluding scholarship); $9,835 if only one session is completed during the year.

7 Limited to two sessions per year; amount reduced of dependant’s income, excluding scholarship.

8 Reduced of the dependant’s income (excluding scholarship). The parent must not benefit from the transfer of the parental contribution for adult children engaged in studies.

9 Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.

10 Reduced by each $1 of net income of the dependant in excess of $20,197 (nil at $28,798).

11 Refundable tax credit in Quebec.

12 Amount equal to taxpayer’s employment income for the year (max. $1,471).

13 In Quebec, deduction for workers (max. $1,420).

14 Reduced by 15% for each $1 exceeding $45,522 (nil at $105,709).

15 Reduced by 18.75% for each $1 exceeding $42,090 (nil at $62,922).

16 Reduced by 18.75% for each $1 exceeding $42,090 (nil at $60,597).

17 Reduced by childcare and caregiver expenses which exceed $3,464 (nil at $9,378).

18 Reduced if a supplement for disabled child is included in the Family Allowance.

19 Maximum amount of expenses eligible for the credit.

1- Québec

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