Skip to content
  • Our Experts
  • Client Space
Our Experts
Contact us
1- Québec

Table I2 – Main Non-Refundable Tax Credits 2024

Federal (15%) Quebec (14%)
$ $
Basic personal amount 15,7051 18,056
Spouse or eligible dependant 15,7051, 2, 3 N/A
Person living alone N/A 2,0694
Supplement for single-parent family N/A 2,5545
Parental contribution for adult children engaged in studies N/A 13,2806
Minor dependant in professional training or post-secondary studies (per session) N/A 3,7177
Other dependant persons aged 18 or older N/A 5,4168
Caregiver for a dependant aged 18 and older who has a disability9 8,37510 N/A11
Employment amount 1,43312 N/A13
Age amount 8,79014 3,79815
Retirement income 2,000 3,37416
Person suffering from a disability
Supplement (- 18 years of age)		 9,872
5,75817		 4,00918
N/A
Adoption fees 19,06619 N/A11
Volunteer firefighters 6,000 5,254
Search and rescue volunteer 6,000 5,254
Purchase of first home 5,000 5,000
Home accessibility 10,00019 N/A
Federal Quebec
Medical expenses
  • 15% of expenses which exceed the lesser of $2,759 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
  • 15% 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 $173,205 down to a minimum of $14,156 when revenue reaches $246,752.

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

3 Potential $2,616 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 $40,925 (nil at $51,960).

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

6 Reduced of child’s income (excluding scholarship); $9,563 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 $19,666 (nil at $28,041).

11 Refundable tax credit in Quebec.

12 Amount equal to taxpayer’s employment income for the year (max. $1,433).

13 In Quebec, deduction for workers (max. $1,380).

14 Reduced by 15% for each $1 exceeding $44,325 (nil at $102,925).

15 Reduced by 18.75% for each $1 exceeding $40,925 (nil at $61,181).

16 Reduced by 18.75% for each $1 exceeding $40,925 (nil at $58,920).

17 Reduced by child care and caregiver expenses which exceed $3,373 (nil at $9,131).

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

See all tables
See all tables

Contact us