Quebec

Non-Refundable Tax Credits 2018

This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.
Federal (15%) Quebec (15%)
$ $
Basic 11,809 15,012
Spouse or eligible dependant   11,8091, 2   s.o.
Person living alone s.o.   1,7213
Supplement for single-parent family s.o.   2,1244
Parental contribution for adult children engaged in studies s.o. 10,3065
Minor dependant in professional training or post-secondary studies (per session) s.o.   2,8846
Other dependant persons aged 18 or older s.o.   4,2027
Caregiver for a dependant aged 18 and older who has a disability8 6,9869 s.o.10
Employment amount   1,19511 s.o.12
Age amount   7,33313   3 ,15814
Retirement income 2,000   2,80515
Person suffering from a disability Supplement (- 18 years of age) 8,235 4,80417 3,33416 s. o.
Adoption fees 15,90518 s.o.10
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  s.o.
Medical expenses
  • 15% of expenses which exceed the lesser of $2,302 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 $2,182 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 $34,030 (nil at $43,209). 4 The person must not have a minor child in December. 5 Reduced of child’s income (excluding scholarship). $7,422 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 $16,405 (nil at $23,391). 10 Refundable tax credit in Quebec. 11 Amount equal to taxpayer’s employment income for the year (max. $1,195). 12 In Quebec, deduction for workers (max. $1,150). 13 Reduced by 15% for each $1 exceeding $36,976 (nil at $85,863). 14 Reduced by 18.75% for each $1 exceeding $34,030 (nil at $50,873). 15 Reduced by 18.75% for each $1 exceeding $34,030 (nil at $48,990). 16 Reduced if a supplement for disabled child is included in the CAP. 17 Reduced by child care and caregiver expenses which exceed $2,814 (nil at $7,618). 18 Maximum amount of expenses eligible for the credit.

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