Provincial tax measures and tax credits

Below is a non-exhaustive list of tax measures and tax credits for the 2020 tax year in Quebec. Please note that this list is provided for information purposes only. It has no official value and does not constitute a legal interpretation of legal and regulatory provisions that have the force of law.

For more details on these various services, you can consult the online Guide to provincial and federal tax measures for persons with disabilities, their families and loved ones — tax year 2020 . This tool, published by theOPHQ, is a wealth of information, including an update on what's new in 2020 that affects people living with cystic fibrosis: the tax credit for caregivers, the tax credit for volunteer relief and the tax credit for respite to a natural caregiver.

For federal tax measures and tax credits, consult our Item.

List of benefits available to people living with cystic fibrosis — Revenu Québec

• New in 2020: the tax credit for caregivers : The tax credit for informal caregivers is replaced by the tax credit for caregivers, which has two components. The first component concerns any caregiver who takes care of a person aged 18 or over who has a severe and prolonged impairment in mental or physical functions and who needs assistance in carrying out a basic activity of daily living. The second part concerns any caregiver who supports a loved one aged 70 or over and who lives with him or her.

• New in 2020: the tax credit for volunteer relief and the tax credit for respite to a natural caregiver. Due to the introduction of the tax credit for caregivers, the tax credit for volunteer relief and the tax credit for respite to a natural caregiver are abolished as of 1^Er January 2021. However, these two credits are maintained in full for the 2020 tax year. All the information on these credits is detailed in this Guide.

The social solidarity program is aimed at a single adult or families where one or more adults have severe employment constraints. This program provides financial assistance and promotes integration and social participation. The amount awarded varies according to the composition of the family and other criteria, for example the type of accommodation, income or assets.

For more information: 1 877 767-8773

• Amount for severe and prolonged impairment in mental or physical functions: https://www.revenuquebec.ca/fr/citoyens/credits-dimpot/montant-pour-deficience-grave-et-prolongee-des-fonctions-mentales-ou-physiques/

People living with cystic fibrosis are eligible for this tax credit

• Medical expenses: https://www.revenuquebec.ca/fr/citoyens/credits-dimpot/frais-medicaux/

You can claim a non-refundable tax credit if you paid medical expenses that exceed 3% of your net income (line 275 of your return). If you had a spouse on December 31, you must add your spouse's net income to your net income.

Medical expenses must have been paid over a period of 12 consecutive months for yourself, your spouse, or a dependant.

• Expenses for medical care not provided in your area: https://www.revenuquebec.ca/fr/citoyens/credits-dimpot/frais-pour-soins-medicaux-non-dispenses-dans-votre-region/

You can claim this non-refundable tax credit if you paid expenses in one year for medical care that is not available in your region. The expenses that entitle you to the tax credit are as follows:

• Travel and housing expenses paid to obtain medical care in Quebec that was not provided less than 200 kilometers from the town where your home is located;
• Moving expenses paid to live within a radius of 80 kilometers from a health institution located in Quebec, 200 kilometers or more from the locality where your former home was located.

You must have paid these expenses for yourself, your spouse, or anyone who was dependent on you.

• Tax credit for childcare expenses: https://www.revenuquebec.ca/fr/citoyens/credits-dimpot/credit-dimpot-pour-frais-de-garde-denfants/

This tax credit is part of the tax measures taken for families. It is based on your family income, that is, your income and that of your spouse, if applicable.

• Tax credit relating to the work premium and the adapted work bonus: https://www.revenuquebec.ca/fr/citoyens/credits-dimpot/credits-dimpot-relatifs-a-la-prime-au-travail/

Work premium tax credits are refundable tax credits that encourage you to remain in the workforce, or even to join it.

If you are eligible for the work premium, you may also be eligible for a work premium supplement.

In addition, if you or your spouse have severe employment constraints, it may be more advantageous for you to receive the adapted work bonus. Admission requirements are available by clicking on the link above.

• Deduction for goods and services supporting a person with a disability: https://www.revenuquebec.ca/fr/citoyens/declaration-de-revenus/produire-votre-declaration-de-revenus/comment-remplir-votre-declaration/aide-par-ligne/201-a-260-revenu-net/ligne-250/point-7/

You can deduct expenses you paid in 2020 for products and support services that allowed you to get a job, to actively operate a business, to conduct research for which you received a grant, to take a course offered by an accredited educational institution, or to attend high school.

• The supplement for disabled children: https://www.rrq.gouv.qc.ca/fr/programmes/soutien_enfants/supplement/Pages/supplement.aspx

The supplement for disabled children is a financial assistance that aims to help families take care of, care and raise a child whose impairment or disorder in mental functions significantly limits him in achieving his lifestyle and whose foreseeable duration is at least one year.

The amount paid is the same, $200 per month, for each of the eligible children, regardless of family income or type of disability. This amount is indexed in January of each year and is not taxable.

• The supplement for disabled children requiring exceptional care: https://www.rrq.gouv.qc.ca/fr/enfants/enfant_handicape/seh-necessitant-soins-exceptionnels/Pages/seh-necessitant-soins-exceptionnels.aspx

On June 11, 2019, the Government of Quebec announced the addition of a level to the supplement for disabled children requiring exceptional care (SEHNSE). More details at the link above.

• Disability benefits: https://www.rrq.gouv.qc.ca/fr/programmes/regime_rentes/prestations_invalidite/Pages/prestations_invalidite.aspx

Disability benefits include:

• The disability pension, which is paid to the person recognized as disabled by Retraite Québec
  • The pension for the disabled person's children, which is paid for the disabled person's children under 18 years of age or for those who have lived with the disabled person for at least one year
  • The additional disability amount for beneficiaries of a retirement pension who can no longer cancel the pension to receive a disability pension.

To find out if you have contributed enough to be eligible for these benefits and to find out the estimate of the disability benefits you could receive, consult your statement of participation in the Quebec Pension Plan.

For more information, you can contact The Office for Persons with Disabilities of Quebec (OPHQ) at 1-800-567-1465 or at this email address: info@ophq.gouv.qc.ca

You can also contact Revenu Quebec :

Quebec: 418 659-6299

Montreal: 514 864-6299

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