Quebec Disability Tax Credit

Coping with a physical or mental disability can present significant challenges. It may result in an inability to work, or the capacity to work may be limited to part-time hours. As living costs continue to escalate, the financial strain can become overwhelming. Recognizing these challenges, the Canadian government has implemented measures to assist citizens in provinces like Quebec.

Updated and revised in February 2025, the following Quebec Disability Tax Credit guide reflects changes to the Disability Tax Credit application form, refund amounts, and any other queries you may have. Specifically curated for Quebec residents, this guide aims to comprehensively address all aspects of how the Disability Tax Credit (DTC) can help alleviate the financial strain of living with disabilities.

Individuals facing severe impairments may qualify for the Quebec Disability Tax Credit. This non-refundable tax credit aims to alleviate the income tax burden for individuals with disabilities. Participation in other programs, such as the Canada Disability Child Benefit, does not disqualify individuals or minors from eligibility for the Quebec Disability Tax Credit.

From covering expenses such as treatments, medications, and specialized education to providing the most up-to-date information on eligibility criteria and application processes, consider this your go-to resource.

PLEASE NOTE: This guide has been written based on our extensive knowledge and years of industry experience to ensure its accuracy and comprehensiveness in educating and informing our fellow Canadians. However, this should not be used as a substitute for official documentation provided by the CRA on the DTC. Therefore, we request that you use it wisely!

Who qualifies for the Disability Tax Credit in Quebec?

To be eligible for the Quebec Disability Tax Credit, the disabled citizen or their caregiver must have previously paid taxes. Several impairments may qualify an individual for this tax credit. Several types of these impairments are:

• Hearing Impairment
• Speech Impairment
• Mobility Impairment
• Visual Impairment
• Physiological Impairment
• Cognitive Impairment
• Chronic Illness

Numerous physical and mental disabilities restrict a person from performing basic activities in their day-to-day lives. Three basic conditions qualify you for the Quebec Disability Tax Credit.

1. The individual must have a severe impairment; mental or physical.
2. This impairment may not be temporary. It must be a severely prolonged impairment that will last greater than 12 months.
3. A licensed doctor or qualified practitioner must have a professional opinion stating that an individual is severely impaired. They must detail the restrictions in performing day-to-day activities and sign off on the lower section of Tax Form T2201.

Payment for a Severe and Prolonged Impairment in Mental or Physical Functions

To claim a deduction reducing your income tax payable, you must have been 18 or older in 2023 and have experienced a severe and prolonged impairment in mental or physical functions. This impairment must be certified by one of the following professionals: a physician, specialized nurse practitioner, optometrist, audiologist, speech therapist (speech-language pathologist), occupational therapist, psychologist, or physiotherapist.

Your impairment is deemed severe and prolonged if both of the following criteria are met:

• It has lasted (or is expected to last) for at least 12 consecutive months.
• You are unable to perform a basic activity of daily living without it taking an inordinate amount of time. These activities include seeing, speaking, hearing, walking, eliminating, feeding or dressing yourself, or functioning in everyday life due to lacking necessary mental functions.

For individuals with chronic illnesses, your ability to accomplish basic daily activities may also be limited if you undergo therapy prescribed by a physician or specialized nurse practitioner at least twice a week. This therapy must be essential to maintaining one of your vital functions and requires at least 14 hours per week, including time for travel, medical appointments, and post-treatment recovery. Since 2021, treatment for type 1 diabetes has been considered essential therapy.

If your health has improved since your last certificate regarding your impairment was filed, it’s crucial to inform the authorities.

It’s important to note that you cannot claim this deduction if fees paid for your full-time residence in a nursing home are included in the calculation of a tax credit for medical expenses on your or another person’s return. However, there are exceptions if specific conditions are met:

• The nursing home receipt shows an amount specifically relating to remuneration paid to a full-time attendant.
• The amount included in medical expenses is $10,000 or less.
• Only the portion of the residence fees specifically relating to the remuneration of the attendant is included in the medical expenses.
• The same restrictions apply for remuneration paid to a full-time attendant unless the amount claimed as remuneration to the attendant is $10,000 or less.

Additional Quebec Tax Benefits for Those who qualify for the Disability Tax Credit

There are certain tax benefits for an individual who qualifies for the Quebec Disability Tax Credit. However, others may also qualify for some of these benefits. Not only will the individual receive benefits, but a spouse, parent, or caregiver may receive partial benefits as well. They may receive benefits such as a refundable tax credit for medical expenses that were paid. They may also be able to deduct medical services that were out of the area and the medical expenses themselves.

In Quebec, if you, your spouse, or your minor qualify for the Disability Tax Credit, you qualify for other tax benefits if you meet certain criteria. This benefit is a Refundable Tax Credit for Medical Expenses. This refundable tax credit may be applied if you meet the following requirements:

• You must be a resident of Canada for the entire tax year.
• You must be a resident of Quebec on the last day of the tax year.
• You must be 18 years of age or older by the last day of the tax year.
• Prolonged medical expenses were paid for 12 or more months, consecutively.
• The expenses must have been for the person with the disability.
• Income must be over $3,470 for the calendar year.
• Family income may not exceed $53,340 for the calendar year.

If you meet these eligibility requirements; you qualify for this medical expense refundable tax credit. This is another great credit to help families with the monetary burdens of living with a disability or caring for a loved one with a severe disability.

Those who qualify for the Quebec Disability Tax Credit are encouraged to take advantage of the other programs that the Canadian Revenue Agency has to offer. In addition to the Refundable Tax Credit for Medical Expenses; there are other beneficial programs offered such as the Registered Disability Savings Plan, Canadian Disability Savings Bonds, and Canadian Disability Savings Grants. They all lessen the monetary burdens in life and help you or your loved one to focus on your daily activities.

Criteria for Claiming Childcare Expense Tax Credit

To qualify for the refundable tax credit for childcare expenses this year, you must meet these conditions:

• You must have been a resident of Québec on December 31, or if you resided in Canada but outside Québec on December 31, you must have conducted business in Québec during the year.

• Childcare expenses must have been incurred for an eligible child while you or your spouse on December 31 were:

• Engaged in office or employment duties
• Actively conducting business
• Practicing a profession
• Conducting research under a grant
• Actively seeking employment
• Attending secondary school or taking courses at a qualifying educational institution, either in-person or remotely
• Receiving benefits under the Québec parental insurance plan (QPIP) or related benefits under the Employment Insurance plan.
• You or your spouse on December 31 must have paid the expenses for the year, and the child must have resided with you (or with your spouse) when the expenses were incurred. Childcare services must have been provided in Canada by a Canadian resident, and you must have paid the expenses only during periods when you were a Canadian resident during the year unless you were temporarily residing outside Canada.

To qualify as eligible for this tax credit:

• The child must have been 16 or under at some point in the year.
• Or, the child must have had a mental or physical impairment and been your or your spouse’s dependent, regardless of their age.

An eligible child can be:

• Your or your spouse’s child.
• A child who was your or your spouse’s dependent, with income for the year not exceeding $12,638. The child’s income is the amount on line 275 of their return (or the amount they would have entered on line 275 if they had filed a return).

In Conclusion

At Disability Credit Canada, we take pride in assisting disabled Canadians in accessing CPP Disability Benefits, Disability Tax Credit, and Long Term Disability Benefits. This guide is tailored to inform Quebec residents about the Disability Tax Credit and how it supports disabled individuals who remain in the workforce by providing financial aid to cover expenses related to their impairments.

Applying for the credit is completely free, and there are no consequences for submitting multiple applications. Disability Credit Canada has aided numerous Canadians in qualifying for and maximizing the benefits of the Disability Tax Credit. Our dedicated and knowledgeable team is committed to ensuring the successful completion of every application we handle.

We offer free assessments and operate on a NO WIN – NO FEE basis, meaning we only receive payment if you do, providing us with the motivation to secure the maximum refund for you! For the best chance of approval for the Disability Tax Credit, contact us today at 1-844-800-6020. Explore our other resources for further information on Disability Tax Credit.

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