Quebec

Main Non-Refundable Tax Credits 2021

This document is up to date as of August 1, 2021 and reflects the status of legislation, including proposed amendments at this date.

Federal
(15%)
Quebec
(15%)
$ $
Basic personal amount 13,8081 15,728
Spouse or eligible dependant 13,8081, 2,3 n/a
Person living alone n/a   1,8024
Supplement for single-parent family n/a   2,2255
Parental contribution for adult children engaged in studies n/a 10,7966
Minor dependant in professional training or post-secondary studies (per session) n/a   3,0217
Other dependant persons aged 18 or older n/a   4,4038
Caregiver for a dependant aged 18 and older who has a disability9 7,34810 n/a11
Employment amount   1,25712 n/a13
Age amount   7,71314   3 ,30815
Retirement income 2,000   2,93916
Person suffering from a disability Supplement (- 18 years of age) 8,662
5,05317
3,49218
n/a
Adoption fees 16,72919 n/a11
Volunteer firefighters 3,000 3,000
Search and rescue volunteer 3,000 3,000
Purchase of first home 5,000   5,000
Home accessibility 10,00019 n/a
Medical expenses
  • 15% of expenses which exceed the lesser of $2,421 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 $151,978 to a minimum of $12,421 when revenue reaches $216,511.
2 Reduced by the net income of the spouse or dependant.
3 Potential $2,295 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 $35,650 (nil at $45,261).
5 The person must not have a minor child in December.
6 Reduced of child’s income (excluding scholarship); $7,775 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 $17,256 (nil at $24,604).
11 Refundable tax credit in Quebec.
12 Amount equal to taxpayer’s employment income for the year (max. $1,257).
13 In Quebec, deduction for workers (max. $1,205).
14 Reduced by 15% for each $1 exceeding $38,893 (nil at $90,313).
15 Reduced by 18.75% for each $1 exceeding $35,650 (nil at $53,293).
16 Reduced by 18.75% for each $1 exceeding $35,650 (nil at $51,325).
17 Reduced if a supplement for disabled child is included in the Family Allowance.
18 Reduced by child care and caregiver expenses which exceed $2,959 (nil at $8,012).
19 Maximum amount of expenses eligible for the credit.
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