Quebec

Main Non-Refundable Tax Credits 2019

 

This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.

Federal
(15%)
Quebec
(15%)
$ $
Basic 12,069 15,269
Spouse or eligible dependant  

12,0691, 2

 

n/a

Person living alone n/a   1,7503
Supplement for single-parent family n/a   2,1604
Parental contribution for adult children engaged in studies n/a 10,4825
Minor dependant in professional training or post-secondary studies (per session) n/a   2,9336
Other dependant persons aged 18 or older n/a   4,2747
Caregiver for a dependant aged 18 and older who has a disability8 7,1409 n/a10
Employment amount   1,22211 n/a12
Age amount   7,49413   3 ,21414
Retirement income 2,000   2,85315
Person suffering from a disability Supplement (- 18 years of age) 8,416
4,90917
3,39116
n/a
Adoption fees 16,25518 n/a10
Volunteer firefighters 3,000 3,000
Search and rescue volunteer 3,000 3,000
Purchase of first home 5,000   5,000
Home accessibility 10,00018 n/a
Medical expenses
  • 15% of expenses which exceed the lesser of $2,352 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 Reduced by the net income of the spouse or dependant.
2 Potential $2,230 additional amount if eligible for Canadian caregiver tax credit (also offered for a dependant child under 18 years of age).
3 Reduced by 18.75% for each $1 exceeding $34,610 (nil at $43,943).
4 The person must not have a minor child in December.
5 Reduced of child’s income (excluding scholarship). $7,549 if only one session is completed during the year.
6 Limited to two sessions per year; amount reduced of dependant’s income, excluding scholarship.
7 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.
8 Other than a person for whom the spouse tax credit or eligible dependant tax credit is claimed.
9 Reduced by each $1 of net income of the dependant in excess of $16,766 (nil at $23,906).
10 Refundable tax credit in Quebec.
11 Amount equal to taxpayer’s employment income for the year (max. $1,222).
12 In Quebec, deduction for workers (max. $1,170).
13 Reduced by 15% for each $1 exceeding $37,790 (nil at $87,750).
14 Reduced by 18.75% for each $1 exceeding $34,610 (nil at $51,741).
15 Reduced by 18.75% for each $1 exceeding $34,610 (nil at $49,826).
16 Reduced if a supplement for disabled child is included in the Family Allowance (CAP).
17 Reduced by child care and caregiver expenses which exceed $2,875 (nil at $7,784).
18 Maximum amount of expenses eligible for the credit.
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