Below is the non-exhaustive list of tax measures and tax credits for the 2020 tax year in Quebec. Note that this list is provided for your information only. It has no official status and does not constitute a legal interpretation of legal and regulatory provisions having the force of law.
For more details on these different services, you can consult online theGuide to Provincial and Federal Tax Measures for Persons with Disabilities, Their Families and Relatives – Tax Year 2020 . This tool, edited by l’OPHQ, is a mine of information, it takes stock of the 2020 news that affect people living with cystic fibrosis: the tax credit for caregivers, the tax credit for volunteer respite care and the tax credit for respite to a natural caregiver.
For federal tax measures and tax credits, see our article.
List of benefits available to people living with cystic fibrosis – Revenu Québec
- New in 2020: the tax credit for caregivers : The tax credit for natural caregivers is replaced by the caregiver tax credit, which has two components. The first part concerns any caregiver taking care of a person 18 years of age or over who has a severe and prolonged impairment in mental or physical functions and who needs assistance to perform a routine activity of daily living. The second part concerns any caregiver who supports a loved one aged 70 or over and who lives with him.
- New in 2020: the tax credit for volunteer respite and the tax credit for respite for a caregiver. Due to the introduction of the tax credit for caregivers, the tax credit for volunteer respite and the tax credit for respite for a caregiver are abolished as of 1st 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.
- Social Assistance and Social Solidarity : https://www.quebec.ca/en/family-and-support-for-individuals/financial-assistance/social-assistance-social-solidarity/
The social solidarity program is aimed at a single adult or families in which one or more adults have severe employment restrictions. This program provides financial assistance and promotes integration and social participation. The amount allocated varies depending on the composition of the family and other criteria, for example type of accommodation, income or assets.
For more information : 1 877 767-8773
- Amount for a Severe and Prolonged Impairment in Mental or Physical Functions : https://www.revenuquebec.ca/en/citizens/tax-credits/amount-for-a-severe-and-prolonged-impairment-in-mental-or-physical-functions/
People living with cystic fibrosis are eligible for this tax credit
- Medical Expenses : https://www.revenuquebec.ca/en/citizens/tax-credits/medical-expenses/
You can claim a non-refundable tax credit if you paid medical expenses that exceeded 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.
The medical expenses must have been paid within a period of 12 consecutive months for yourself, your spouse, or a person who was dependent on you.
- Medical Services Not Available in Your Area : https://www.revenuquebec.ca/en/citizens/tax-credits/medical-services-not-available-in-your-area/
You can claim this non-refundable tax credit if you have paid expenses in a year to obtain medical care that is not available in your region. The fees giving you the right to the tax credit are as follows:
- Travel and accommodation expenses paid to obtain medical care in Quebec that was not provided within 200 kilometers of the locality where your home is located;
- Moving expenses paid to live within an 80-kilometer radius of a health facility located in Quebec, 200 kilometers or more from the locality where your former home was located.
You must have paid these costs for yourself, your spouse, or anyone who was dependent on you.
- Tax Credit for Childcare Expenses : https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-childcare-expenses/
This tax credit is part of the tax measures taken for families. It is established on the basis of your family income, that is to say your income and that of your spouse, if applicable.
- Work Premium Tax Credits : https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/
The tax credits relating to the work premium are refundable tax credits that encourage you to remain in the labor market, or to integrate it.
If you are eligible for the work premium, you may also be entitled to a supplement to the work premium.
Furthermore, if you or your spouse have severe employment restrictions, it could be more advantageous for you to receive the adapted work premium. Admission requirements are available by clicking on the link above.
- Disability Supports Deductions : https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/201-to-260-net-income/line-250/point-7/
You can deduct the fees you paid in 2020 to obtain products and support services that allowed you to have a job, actively operate a business, conduct research for which you received a grant. , take a course offered by an approved educational institution or attend a high school.
- Supplement for Handicapped Children : https://www.rrq.gouv.qc.ca/en/programmes/soutien_enfants/supplement/Pages/supplement.aspx
The supplement for handicapped children is a financial assistance which aims to help families to assume the custody, care and education of a child whose impairment or disorder of mental functions limits it significantly in achieving of their lifestyle and the foreseeable duration of which is at least one year.
The amount paid is the same, $ 200 per month, for each eligible child, regardless of family income or type of disability. This amount is indexed in January of each year and is not taxable.
- Supplement for Handicapped Children Requiring Exceptional Care : https://www.rrq.gouv.qc.ca/en/enfants/enfant_handicape/seh-necessitant-soins-exceptionnels/Pages/seh-necessitant-soins-exceptionnels.aspx
On June 11, 2019, the Quebec government announced the addition of a level to the supplement for handicapped children requiring exceptional care (SHCREC). More details at the link above.
- Disability and the Québec Pension Plan : https://www.rrq.gouv.qc.ca/en/programmes/regime_rentes/prestations_invalidite/Pages/prestations_invalidite.aspx
Disability benefits include:
- The disability pension, which is paid to a person recognized as disabled by Retraite Québec
- The disabled person’s child’s pension, which is paid for the children under 18 of this disabled person or for those who have lived with him for at least one year
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 may receive, consult your statement of participation in the Quebec Pension Plan.
For more information, you can contact l’office des personnes handicapées du Québec (OPHQ) at 1 800 567-1465 or to this email address : info@ophq.gouv.qc.ca
You can also contact Revenu Québec :
Quebec : 418 659-6299
Montreal : 514 864-6299