Quebec Health & Disability Credits (2025)

Quebec offers a broad range of tax credits, supports, and deductions for persons with disabilities and those who care for them. This guide covers the Disability Amount, all major caregiver credits, the medical expense tax credit, specialized disability supports, and the Supplement for Handicapped Children.

Quebec Disability Amount (Crédit d'impôt pour personnes handicapées)

Eligibility Rules

Resident of Quebec on December 31 of the tax year.
Severe and prolonged impairment in physical or mental functions that is expected to last at least 12 months, and markedly restricts basic activities of daily living.
Impairment must be certified on form TP-752.0.14 by a medical practitioner or specialized health professional.

Application Process

Complete form TP-752.0.14 (Certificate Respecting an Impairment), signed by your healthcare provider.
Submit the form with your Quebec tax return (TP-1) the first year you claim, or when the impairment status changes.
Once approved, the credit is automatically applied each year unless there is a status change.

Annual Indexation & Claim Amount

The Disability Amount is indexed annually. For 2025: $3,400 (approx.; check Revenu Québec for the most current value).
Claimed on line 376 of the Quebec TP-1 tax return.

Quebec Caregiver Credits (Crédits d'impôt pour aidants naturels)

Quebec offers several refundable and non-refundable credits for those caring for a spouse, child, parent, or other relative with a disability.

Types & Eligibility

Caregiver for Spouse: Caring for a spouse (or common-law partner) with a severe and prolonged impairment who lives with you or in a care facility. Up to $1,250 (refundable).
Caregiver for Parent or Grandparent (70+): Providing support to a parent/grandparent aged 70+ who is not your spouse (may live with you or elsewhere). Up to $1,250 (refundable).
Caregiver for Adult Child: Caring for an adult child (18+) with a disability who lives with you. Up to $1,250 (refundable).
Caregiver for Other Relatives: Limited credits for caring for other closely related adults with disabilities, with conditions.

How to Claim, Stacking with Federal Canada Caregiver Credit

Claim on your Quebec tax return (lines 462 and 462.1, with Schedule H as needed). Attach supporting documents (caregiver status, proof of residence, impairment certificate).
You can claim the Quebec credit alongside the federal Canada Caregiver Credit, but must coordinate to avoid double-claiming the same expenses.
Credit amounts are income-tested for the person being cared for, and may be reduced by their net income.

Quebec Medical Expense Tax Credit

Eligible Expenses & Thresholds

Prescription medications, dental care, vision care, medical devices, nursing care, travel for treatment, and many disability-specific supports.
See Revenu Québec’s list for full eligibility; some expenses not covered federally are eligible provincially.

Claim Threshold & Calculation

You can only claim the portion of eligible expenses that exceeds 3% of net family income.
Example: Net family income $45,000; 3% = $1,350. If your eligible expenses were $2,500, you can claim $1,150.
Claim on line 381 of the TP-1 return; complete Schedule B.

Specialized Disability Supports

Special Education Services: Claim the cost of special education or adapted programs if prescribed by a qualified professional. Maintain documentation and receipts.
Adapted Transport: Expenses for adapted taxi or para-transit services are eligible; claim receipts and proof of usage.
Technical Aids: Purchase or rental of specialized equipment (wheelchairs, communication devices, home modifications) may be eligible—retain invoices and, if applicable, a prescription or health professional note.
Provincial forms or program applications may be required for certain supports. See Revenu Québec for links and details.

Supplement for Handicapped Children

Eligibility, Benefit & Application

Available to parents or guardians of a child under 18 with a severe and prolonged impairment, as certified by a physician or specialized health professional.
Maximum benefit in 2025: $2,800 per year (indexed annually).
Apply by submitting the required medical form and application to Retraite Québec.
Report all status changes (improvement, hospitalization, change of custody) promptly to maintain eligibility.