Quebec Individual Tax Credits, Deductions & Benefits (2025 Guide)
Quebec's tax system is unique in Canada, featuring separate provincial tax returns, a wide range of exclusive credits, and many refundable benefits for families, seniors, students, renters, and persons with disabilities. In addition to all major federal programs, Quebec offers both non-refundable and refundable credits—some of which are calculated or paid automatically, while others must be claimed on your TP-1 return. Understanding how to integrate Quebec and federal credits, and how to maximize both, is key to boosting your refund and minimizing your tax bill in 2025. This guide covers, in detail, the main Quebec credits, eligibility, step-by-step application, calculation examples, scenarios, documentation, audit risks, and internal links for further help.
- What’s Covered: Quebec’s unique tax credits, provincial benefits, and how to claim them
- Who’s Eligible: Individuals, families, low/moderate income earners, students, seniors, newcomers, and those with disabilities who are resident in Quebec for tax purposes
- Quick Links: Directory, Maximize Credits, Scenarios, Audit Risk, FAQ, Related Resources
For Canada-wide credits, visit: Canada-Wide Individual Credits
Quebec Individual Tax Credits Directory
Quebec Solidarity Tax Credit
Eligibility: Residents of Quebec aged 18+ who pay rent or property tax, or live in eligible northern villages.
Claim Process: Apply via your annual Quebec income tax return (TP-1), or update your details via Revenu Québec’s My Account. Paid monthly if eligible.
Calculation Example: For a family of four renting in Montreal with low income, the Solidarity Credit can exceed $1,200 per year, paid monthly.
Refundable Solidarity Tax Credit (Crédit d’impôt solidarité), including the housing, QST, and northern components. Details below →
Quebec Family & Children Credits
Claim Process: Apply via your annual Quebec income tax return (TP-1), or update your details via Revenu Québec’s My Account. Paid monthly if eligible.
Calculation Example: For a family of four renting in Montreal with low income, the Solidarity Credit can exceed $1,200 per year, paid monthly.
Refundable Solidarity Tax Credit (Crédit d’impôt solidarité), including the housing, QST, and northern components. Details below →
Eligibility: Families with children under 18, adoptive parents, families with a disabled child.
Claim Process: Most credits (Family Allowance, Supplement for Handicapped Children) are paid automatically if you register your child with Revenu Québec/Retraite Québec. Others (adoption, work premium, child care expenses) are claimed on your TP-1 return.
Calculation Example: A family with two children under 6 and net family income below $70,000 can receive over $3,000/year in Family Allowance and up to $2,800 in Supplement for Handicapped Children (if eligible).
Family Allowance (Allocation familiale), Supplement for Handicapped Children, Work Premium, child care expenses, adoption credits, and more. Details below →
Quebec Senior Credits & Benefits
Claim Process: Most credits (Family Allowance, Supplement for Handicapped Children) are paid automatically if you register your child with Revenu Québec/Retraite Québec. Others (adoption, work premium, child care expenses) are claimed on your TP-1 return.
Calculation Example: A family with two children under 6 and net family income below $70,000 can receive over $3,000/year in Family Allowance and up to $2,800 in Supplement for Handicapped Children (if eligible).
Family Allowance (Allocation familiale), Supplement for Handicapped Children, Work Premium, child care expenses, adoption credits, and more. Details below →
Eligibility: Residents age 65+ (or 70+ for some credits), including those living with low/moderate income, or with medical needs.
Claim Process: Most credits (age amount, home-support, retirement income) are claimed on TP-1. Some are paid automatically.
Calculation Example: A single senior with $28,000 net income can claim the Age Amount and may qualify for a refundable home-support credit up to $1,400/year.
Age Amount, home-support credits, retirement income credits, and all Quebec tax breaks for seniors. Details below →
Quebec Health & Disability Credits
Claim Process: Most credits (age amount, home-support, retirement income) are claimed on TP-1. Some are paid automatically.
Calculation Example: A single senior with $28,000 net income can claim the Age Amount and may qualify for a refundable home-support credit up to $1,400/year.
Age Amount, home-support credits, retirement income credits, and all Quebec tax breaks for seniors. Details below →
Eligibility: Persons with disabilities, caregivers, those with significant medical expenses.
Claim Process: Disability amount: apply with form TP-752.0.14 and claim on TP-1. Caregiver and medical expense credits require supporting documentation and claim on TP-1.
Calculation Example: A taxpayer with $5,000 in eligible medical expenses and net income of $30,000 can receive a refundable credit for expenses exceeding the threshold (3% of net income).
Disability Amount, caregiver credits, medical expense credits, and disability supports. Details below →
Quebec Education & Student Credits
Claim Process: Disability amount: apply with form TP-752.0.14 and claim on TP-1. Caregiver and medical expense credits require supporting documentation and claim on TP-1.
Calculation Example: A taxpayer with $5,000 in eligible medical expenses and net income of $30,000 can receive a refundable credit for expenses exceeding the threshold (3% of net income).
Disability Amount, caregiver credits, medical expense credits, and disability supports. Details below →
Eligibility: Post-secondary students, recent graduates, and their supporting parents/spouses.
Claim Process: Tuition/exam credits are claimed on TP-1 with a valid RL-8 slip. Credits may be transferred to a parent or spouse.
Calculation Example: A student with $6,000 in tuition fees can claim a provincial credit, and transfer up to $5,000 to a parent if unused.
Tuition/exam fee credits, student loan interest credits, scholarship exemptions, and more for Quebec students. Details below →
Claim Process: Tuition/exam credits are claimed on TP-1 with a valid RL-8 slip. Credits may be transferred to a parent or spouse.
Calculation Example: A student with $6,000 in tuition fees can claim a provincial credit, and transfer up to $5,000 to a parent if unused.
Tuition/exam fee credits, student loan interest credits, scholarship exemptions, and more for Quebec students. Details below →
Quebec Solidarity Tax Credit
- Eligibility: Must be a Quebec resident at Dec. 31, 18+ years, paid rent/property tax or lived in an eligible northern village. Your spouse and dependents count for additional amounts. Income-tested (phased out for higher incomes).
- How to Claim: File your TP-1 return and complete Schedule D. Report rent (with landlord’s name and address) or property tax, or northern location. CRA will coordinate with Revenu Québec for payment. Update address and marital status via "My Account" online to avoid missed payments.
- Calculation Example: For 2025, a single Montreal renter with $27,000 income and $10,800 annual rent may receive ~$700/year. A family of four with $46,000 income may get over $1,200/year. The credit is paid monthly from July to June.
- Documentation: Keep rent receipts, lease agreements, or municipal tax bills for 6 years. Revenu Québec may audit claims, especially for new addresses or large claims.
- Stacking: You can claim the Solidarity Tax Credit alongside the federal GST/HST credit, and other Quebec benefits. See Canada Renters’ Credits and Other Quebec Credits.
Quebec Family & Children Credits
- Family Allowance (Allocation Familiale): Paid monthly by Retraite Québec to eligible families with children under 18. Income-tested, with extra for children under 6 or with disabilities. How to claim: Register your child with both CRA and Retraite Québec. Update marital status and custody online. Payment is automatic if eligible (no claim on TP-1 needed).
- Supplement for Handicapped Children: Additional monthly payment for families with a child certified as disabled by a recognized medical practitioner. Apply with medical proof; payment is added to Family Allowance.
- Work Premium (Prime au travail): Refundable credit for low/moderate-income workers (with or without children). Claimed on TP-1, line 456 plus Schedule P. Example: A single parent with $23,000 income and two kids may receive $1,200+ Work Premium and full Family Allowance.
- Adoption Expense Credit: Non-refundable credit for eligible adoption costs (agency, legal, travel) claimed on Schedule C of TP-1. Save all receipts and legal documents.
- Child Care Expense Deduction: Claim eligible daycare, after-school, and camp costs on federal return (line 21400). Quebec subsidized daycare fees are not eligible, but extra costs (non-subsidized, special needs) may be.
- Stacking: You can receive Quebec Family Allowance, federal CCB, GST/HST credit, and Work Premium at the same time. See Canada Family Credits and Childcare Expense Deductions.
Quebec Senior Credits & Benefits
- Age Amount: Non-refundable credit for those 65+ at year-end. Claimed on TP-1, line 367. Reduced as income rises above a set threshold. Combine with federal Age Amount.
- Home-Support Services for Seniors Credit: Refundable credit (up to 36% of eligible expenses) for home care, housekeeping, and adaptation. Claim on Schedule J with receipts.
- Retirement Income Credit: Non-refundable credit for eligible pension/annuity income, claimed on line 395 of TP-1. Combine with federal pension income amount.
- Senior Assistance Amount: Additional refundable credit for low/moderate-income seniors. Paid automatically if you file and qualify.
- Documentation: Save T4A/OAS slips, home service bills, and proof of age/residency. For home-support, keep all receipts and contracts for 6 years.
- Stacking: Seniors can claim all provincial and federal credits plus GIS/OAS. See Canada Senior Credits and Other Quebec Credits.
Quebec Health & Disability Credits
- Disability Amount: Non-refundable credit for those with a severe/prolonged disability. Apply with form TP-752.0.14 (medical practitioner certifies) and claim on Schedule B of TP-1. Can be transferred to a supporting spouse or parent.
- Caregiver Credit: Refundable credit for supporting a spouse, child, or dependent with a disability. Claim on line 462 and complete Schedule H. Both eligibility and documentation are strictly enforced – keep medical, residency, and dependency proofs.
- Medical Expenses Credit: Claim eligible out-of-pocket medical/dental expenses for yourself, spouse, or dependents. Threshold: claim expenses exceeding 3% of your net income or $2,397 (whichever is less). Save all receipts and pharmacy records.
- Documentation: Save all medical forms, approval letters, and receipts. For DTC, keep a copy of the TP-752.0.14 and any CRA T2201 (federal DTC) for stacking.
- Stacking: You can claim both Quebec and federal disability, medical, and caregiver credits. See Disability Tax Credit Guide and Medical Expense Tax Credits.
Quebec Education & Student Credits
- Tuition and Exam Fees Credit: Non-refundable credit for postsecondary tuition/exam fees. Requires RL-8 slip from the school. Unused amounts may be transferred (up to $5,000) to a parent/spouse or carried forward indefinitely until used.
- Student Loan Interest Credit: Non-refundable credit for interest paid on eligible student loans. Only the student can claim; unused credits carry forward 5 years.
- Scholarship/Bursary Exemptions: Most scholarships are tax-free for full-time students. Report on return, claim exemption.
- Claim Tips: Keep RL-8 slips, loan statements, and transfer forms (signed by student and recipient). Parents: coordinate the transfer for maximum family benefit.
- Stacking: Claim both Quebec and federal tuition/education/loan credits. See Tuition & Education Credits.
How to Maximize Quebec & Federal Credits
- Always file both your federal and Quebec income tax returns—some refundable credits are only paid if you file every year, even with zero income.
- Register new children promptly with both CRA and Retraite Québec to maximize CCB and Family Allowance. Update marital status and address online.
- Students: Carry forward unused tuition credits. Transfer to a parent or spouse if your income is low. Claim both Quebec and federal credits.
- Persons with disabilities: Claim both the federal DTC and Quebec's Disability Amount. If you are a caregiver, stack the Quebec caregiver credit with the Canada Caregiver Credit.
- Low-income households: Claim the GST/HST credit (federal) and the Quebec Solidarity Tax Credit. Both are refundable and paid automatically if eligible.
- Keep detailed documentation for all claims—slips (RL-1, RL-8, T4s), medical receipts, child care expenses, and proof of rent/property tax.
Tip: Use the Quebec My Account portal and CRA My Account to review your benefit status and ensure your information is up to date for all automatic payments.
Practical Quebec Tax Credit Scenarios & Calculation Examples
Scenario 1: Stacking Family Allowance, Solidarity, and GST/HST Credits
A couple in Quebec City with two children under 6 and $42,000 net family income.
A couple in Quebec City with two children under 6 and $42,000 net family income.
- Quebec Family Allowance: ~$3,200/year
- Supplement for young children: +$600/year
- Solidarity Tax Credit: ~$1,050/year
- Federal CCB: ~$7,000/year
- GST/HST Credit: ~$750/year
- Total annual credits/benefits: $12,000+ (federal + Quebec, paid monthly/quarterly)
Scenario 2: Student Tuition/Loan Interest Credit
A full-time university student in Montreal pays $5,000 tuition and $200 student loan interest; their parent earns $60,000.
A full-time university student in Montreal pays $5,000 tuition and $200 student loan interest; their parent earns $60,000.
- Student claims $5,000 tuition on Quebec and federal returns (with RL-8 and T2202 slips).
- If student has no tax owing, transfers $5,000 to parent, saving parent ~$250 in Quebec tax and ~$750 in federal tax.
- Student claims $200 student loan interest, lowering tax by $30 (Quebec) and $30 (federal).
Scenario 3: Senior with Home-Support Credit
A single senior (age 70) with $27,000 income pays $1,800/year for home support services.
A single senior (age 70) with $27,000 income pays $1,800/year for home support services.
- Age Amount: Claimed on TP-1, reduces tax by ~$400.
- Home-Support Credit: 36% of $1,800 = $648 refundable credit, reducing out-of-pocket costs.
- May also claim federal Age Amount and GST/HST credit.
Audit Risk, Common Errors & Best Practices for Quebec Credits
- Documentation: Keep all rent/property tax receipts, medical expense records, RL-8 slips, and proof of dependent status. Digital copies are accepted if clear and complete.
- Common Errors: Double-claiming rent/property tax by spouses/roommates, missing RL-8 slips for tuition, failing to update address/marital status, or not applying for Family Allowance when a new child arrives.
- Audit Triggers: High rent/property tax claims, inconsistent family information between Quebec and federal returns, large medical expenses without receipts, or transfer of credits without signed forms.
- Best Practices: Organize all tax documents by year, use reputable tax software, review all entries, and respond promptly to CRA or Revenu Québec requests. If in doubt, consult a tax professional.
- Tip: If audited, respond quickly and provide requested documents. Late or incomplete responses can result in denied credits and penalties.
Frequently Asked Questions: Quebec Individual Credits
Do I need to apply separately for Quebec refundable credits?
Most Quebec refundable credits (e.g., Solidarity Credit, Family Allowance) require only that you file your TP-1 return each year and keep your address/household updated. Some, like the Supplement for Handicapped Children, require a separate application.
Can I transfer unused credits to my spouse or parent?
Yes. Tuition, education, and some disability credits can be transferred to a spouse or parent/grandparent if unused. For tuition, the student must sign the transfer on the RL-8 slip. Only one person can claim a transferred amount in a given year.
How are Quebec and federal credits coordinated?
You must file both federal and Quebec returns. Many credits (e.g., medical expense, tuition, disability) are available on both returns, but calculations and thresholds may differ. Always claim on both if eligible.
What if I move to or from Quebec during the year?
You are considered a Quebec resident for tax purposes if you lived in Quebec on December 31. If you moved in/out during the year, you may need to file returns in both Quebec and another province for partial-year residency. Report all addresses and dates accurately.
Can newcomers to Quebec claim all credits?
Yes, if you are a Quebec resident for tax purposes and meet other eligibility criteria. Newcomers should register their status, children, and update information with both CRA and Retraite Québec promptly. Note that some credits require a minimum period of Quebec residency.
What documents should I keep for audit?
Keep all rent/property tax receipts, RL-8 slips, T4s, medical receipts, disability forms, child care expense receipts, and proof of dependent status for at least 6 years. Both CRA and Revenu Québec may request these on review.
Can I stack Quebec and federal credits for the same expense?
Yes! For example, you can claim tuition, medical, and disability credits on both Quebec and federal returns if you meet eligibility for both. However, you cannot claim the same expense twice on the same return or claim two credits for the same expense if not allowed by law.