Quebec
Main Non-Refundable Tax Credits 2023
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
For rates in 2024, consult this pdf.
| Federal (15%) | Quebec (14%)21 | |
|---|---|---|
| $ | $ | |
| Basic personal amount | 15,0001 | 17,183 |
| Spouse or eligible dependant | 15,0001,2 ,3 | n/a |
| Person living alone | n/a | 1,9694 |
| Supplement for single-parent family | n/a | 2,4315 |
| Parental contribution for adult children engaged in studies | n/a | 12,6386 |
| Minor dependant in professional training or post-secondary studies (per session) | n/a | 3,5377 |
| Other dependant persons aged 18 or older | n/a | 5,1548 |
| Caregiver for a dependant aged 18 and older who has a disability9 | 7,99910 | n/a11 |
| Employment amount | 1,36812 | n/a13 |
| Age amount | 8,39614 | 3,61415 |
| Retirement income | 2,000 | 3,21116 |
| Person suffering from a disability Supplement (- 18 years of age) |
9,428 5,50017 |
3,81518 n/a |
| Adoption fees | 18,21019 | n/a11 |
| Volunteer firefighters | 3,000 | 5,00020 |
| Search and rescue volunteer | 3,000 | 5,00020 |
| Purchase of first home | 5,000 | 5,000 |
| Home accessibility | 10,00019 | n/a |
| Medical expenses |
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| Charitable donations |
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1 Gradually reduced when revenue exceeds $165,430 to a minimum of $13,521 when revenue reaches $235,675. 2 Reduced by the net income of the spouse or dependant. 3 Potential $2,499 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 $38,945 (nil at $49,446). 5 The person must not have a minor child in December. 6 Amount for 2023 increased from $11,795 to $12,638 to offset the credit rate reduction. Reduced of child’s income (excluding scholarship); $9,101 if only one session is completed during the year. 7 Limited to two sessions per year; amount reduced of dependant’s income, excluding scholarship. Amount for 2023 increased from $3,301 to $3,537 to offset the credit rate reduction. 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. Amount for 2023 increased from $4,810 to $5,134 to offset the credit rate reduction 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 $18,783 (nil at $26,782). 11 Refundable tax credit in Quebec. 12 Amount equal to taxpayer’s employment income for the year (max. $1,368). 13 In Quebec, deduction for workers (max. $1,315). 14 Reduced by 15% for each $1 exceeding $42,335 (nil at $98,308). 15 Reduced by 18.75% for each $1 exceeding $38,945 (nil at $58,220). 16 Reduced by 18.75% for each $1 exceeding $38,945 (nil at $56,070). 17 Reduced by child care and caregiver expenses which exceed $3,221 (nil at $8,721). 18 Reduced if a supplement for disabled child is included in the Family Allowance. 19 Maximum amount of expenses eligible for the credit. 20 Since 2023 ($3,000 before that date). 21 Since 2023 (credits calculated at a 15% rate before that date).
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
Main Non-Refundable Tax Credits 2023
Quebec
