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Québec Refundable Tax Credit Rates and Amounts for 2013
1
Tax
Rate
Max
expense
Max
credit
Medical expenses
2
Reduced by 5% of family income
in excess of $21,870
3
25%
certain eligible
medical
expenses
$ 1,130
Child care expense credit
4
The lesser of the expenses incurred or:
For a child who has a severe
or prolonged mental or physical
impairment
For a child under the age of seven
For a child under the age of seventeen
from 26% to
75%
$10,000
9,000
4,000
Adoption expense credit
5
50%
20,000
10,000
Infertility treatment credit
50%
20,000
10,000
Informal caregivers of related adults
6
Basic amount
Supplement
Reduced by 16% of the eligible
relative’s income over $22,620
3
622
3
509
3
Respite of caregivers
7
Reduced by 3% of the caregiver’s family
income in excess of $54,790
2
30%
5,200
1,560
Home support of elderly persons living
alone
8
Not recognized as dependant seniors
Recognized as dependant seniors
Reduced by 3% of the individual’s family
income in excess of $54,790
3
31%
31%
19,500
25,500
6,045
7,905
Short-term transition of seniors
in rehabilitation center
9
20%
costs incurred
in maximum
60-day period
Safety equipment for seniors
10
20%
costs incurred
in excess of
$500
Youth activities
11
20%
$100
20
Refer to notes on the following pages.
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affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Current as of September 30, 2013