Québec is the only province in Canada that must file 2 separate tax returns; one federally to the Canada Revenue Agency (CRA) and one provincially to Revenu Québec (RQ). They have their own unique forms and schedules, and certain rules apply, only to this province.
Along with your Federal credits, below is a list of provincial credits that are exclusive to Québec residents; note that these credits can only be claimed if you lived in Québec on Dec 31.
For a recap of your Federal tax brackets/rates, read through our overview article here.
For a recap on Quebec tax rates and planning, read through our Quebec tax article here.
Credits for Québec residents:
- Solidarity Tax Credit (Crédit d’impôt de Solidarité) – This is a refundable credit for low & middle income families. There are 3 components to this credit: housing, QST, and those living in northern villages. Depending upon your eligibility, you may qualify for part, or all of the components. For more information, check out this This video from Revenu Québec that will show you how to claim it and this article from TurboTax.ca.
- Tax Credit for Caregivers (Crédit d’impôt pour aidant naturel) – Although there is also a Federal credit for this, Québec residents have an opportunity to claim provincially as well. The refundable tax credit for informal caregivers is provided for qualifying caregivers. Click for more information on eligibility and how to claim this credit.
- Work Premium Tax Credit (Crédit d’impôt relatif à la prime au travail) – This credit is designed to encourage you to start or continue working. You may also qualify for the supplement work premium, if you qualify for the tax credit. The additional work premium is determined on the basis of your income and your family situation. For more information, review the eligibility details for the tax credit and determine the credit you are to receive for the Work Premium.
- Independent living tax credit for Seniors (Crédit d’impôt pour frais engagé par un aîné pour maintenir son autonomie) – You have to be at least 70 years old at the end of the fiscal year (December 31) to claim this credit. This credit is meant to assist in reducing the expenses related to home support and/or reduce the cost of rent in residence. For more information, review the eligibility details and how to claim the credit.
- Family allowance (Allocation Famille) – Paid for by the Québec government to assist eligible families with one or more dependent children living with them, under the age of 18. There has been an increase in the amounts to be paid as of January 2020. For more information, review the eligibility and details on what the allowance covers.
- Tax Shield (Crédit d’impôt Bouclier Fiscal) – This credit is refundable, and is intended to help offset the impact an increase in your income will have on your work credits such as the tax credit for childcare expenses and the work premium credit. For more information, review the eligibility and details on how to claim this credit.
- Tax Credit for Career Extension (Crédit d’impôt pour prolongation de carrière), previously the Career Extension tax credit (Crédit d’impôt pour travailleur d’expérience) – Individuals aged 60 and over, and residents as of December 31, are eligible for this non-refundable tax credit. The credit is calculated on a maximum work income of $10,000 if the individual is aged 60 to 64 and $11,000 if the individual is aged 65 and over. This tax credit can neither be carried over nor transferred to a spouse and is reduced when the work income exceeds $34,610.29.
- Tax Credit for children’s activities (Crédit d’impôt pour activités des enfants) – Although the federal government eliminated this credit a few years back, Québec still has a provincial tax credit for its residents. This credit is related to physical activities, arts, and recreational activities for an eligible child. For more information, review the eligibility and details on how to claim this credit.
- Tax Credit for Taxi Drivers or Taxi Owners (Crédit d’impôt pour les chauffeurs et les propriétaire de taxi) – If you are a taxi driver with a permit, at some point during the tax year, you may be able to claim this credit. For more information, review the eligibility and details on how to claim this credit.
- Medical expenses (Frais Médicaux) -There are certain medical expenses that Québec residents can access such as expenses for eyeglass frames up to $200 per person. There are many specifics however on how these expenses might not qualify, so be sure to review the eligibility of the expenses you have for your provincial return. For more information on the federal medical expenses, you can find those here.
- Québec Parents Insurance Plan or QPIP (Cotisation au régime Québécois d’assurance parentale) – Allows parents to share parental benefits, each parents must decide who will claim this credit prior to filing your tax return. For more information, review the details from Revenu Québec as well as the information provided by the CRA.
- RénoVert Tax Credit (Crédit d’impôt RénoVert) – This credit has been extended to March 31, 2019, which is a part of your 2019 income tax filing. For more information, review the details from Revenu Québec. When filing, form TP1029.RV in the provincial section of your tax return will be used.