Quebec

Main Non-Refundable Tax Credits 2020

This document is up to date as of September 3, 2020 and reflects the status of legislation, including proposed amendments at this date.

Federal
(15%)
Quebec
(15%)
$ $
Basic personal amount 13,2291 15,532
Spouse or eligible dependant  

13,2291, 2,3

 

n/a

Person living alone n/a   1,7804
Supplement for single-parent family n/a   2,1975
Parental contribution for adult children engaged in studies n/a 10,6626
Minor dependant in professional training or post-secondary studies (per session) n/a   2,9837
Other dependant persons aged 18 or older n/a   4,3488
Caregiver for a dependant aged 18 and older who has a disability9 7,27610 s.o.11
Employment amount   1,24512 n/a13
Age amount   7,63714   3 ,26715
Retirement income 2,000   2,90216
Person suffering from a disability Supplement (- 18 years of age) 8,576
5,00318
3,44917
n/a
Adoption fees 16,56319 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 $2,397 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 $150,473, to a minimum of $12,298 when revenue reaches $214,368.
2 Reduced by the net income of the spouse or dependant.
3 Potential $2,273 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 $35,205 (nil at $44,698).
5 The person must not have a minor child in December.
6 Reduced of child’s income (excluding scholarship); $7,679 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 $17,085 (nil at $24,361).
11 Refundable tax credit in Quebec.
12 Amount equal to taxpayer’s employment income for the year (max. $1,245).
13 In Quebec, deduction for workers (max. $1,190).
14 Reduced by 15% for each $1 exceeding $38,508 (nil at $89,421).
15 Reduced by 18.75% for each $1 exceeding $35,205 (nil at $52,629).
16 Reduced by 18.75% for each $1 exceeding $35,205 (nil at $50,682).
17 Reduced if a supplement for disabled child is included in the Family Allowance.
18 Reduced by child care and caregiver expenses which exceed $2,930 (nil at $7,933).
19 Maximum amount of expenses eligible for the credit.

 


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