Other Quebec Individual Credits & Deductions

Charitable & Political Donation Credits

Eligibility: You must be a Quebec resident who made a donation to a registered charity recognized by Revenu Québec, or made a political contribution to a recognized Quebec political party or candidate. Donations to federal or other provincial political entities do not count for the Quebec credit.
How to claim: Charitable donations are claimed on Schedule V of the TP-1 tax return; political contributions are claimed on the appropriate line (390) and require official receipts. You must keep all donation or contribution receipts. For political donations, the amount of the credit is calculated as 75% of the first $400, 50% of the next $350, and 33⅓% of any amount above $750, up to the annual limit.
Example: If you donate $500 to a Quebec registered charity in 2025, you can claim both the provincial and federal credits. For a $300 political donation, your Quebec credit would be $225.
Audit tip: For large or repeated donations, keep a summary of organizations, receipts, and payment method.

Basic Personal Amount

Eligibility: All Quebec residents with taxable income. This credit is indexed annually and is available to all individual taxpayers.
How to claim: The basic personal amount is automatically included in your TP-1 return, line 350. For 2025, this amount is expected to be around $17,000 (exact value adjusts annually).
Calculation example: If you have $30,000 in taxable income, the first $17,000 is covered by the basic personal amount credit, reducing your Quebec provincial tax owed proportionally. No receipt or documentation is required—this is an automatic credit.

Spousal & Dependent Amounts

Eligibility: If you supported a spouse, common-law partner, or eligible dependent (such as a child or parent) during the year, you may claim a spousal or equivalent-to-spouse credit. Additional credits are available for children under 18, children with disabilities, or dependent parents/grandparents living with you.
How to claim: Spousal and dependent credits are claimed on lines 367 and 381 (spousal) or 366 (dependent) of the TP-1 return. You must provide the dependent’s net income, relationship, and SIN (if applicable).
Calculation example: If your spouse’s net income is $8,000, and the maximum allowable spousal amount is $17,000, your claim is $17,000 – $8,000 = $9,000 credit.
Tip: For shared custody or multiple dependents, allocation rules apply—consult the TP-1 guide or a professional.

Other Credits & Deductions

• Medical expense credits (see medical expense section for eligible costs and threshold)
• Disability amount (see Quebec Health & Disability Credits for eligibility)
• Tuition/exam credits (see Quebec Education Credits for details)
• Caregiver and adoption credits (for supporting adult relatives or for adoption expenses)
• Canada Workers Benefit (federal, but claimed on TP-1 and federal T1)

Eligibility and claim tips: Refer to the Revenu Québec Income Tax Guide for specific line numbers, documentation, and supporting forms. Medical and caregiver credits often require receipts, medical certificates, or proof of support.