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Notes
(1) Québec’s credit rate, maximum expense eligible and method of calculation of the credit
varies from one type of refundable credit to another. Québec’s credit rate is applied to
the dollar amounts in the table to determine the maximum credit value. For example,
the adoption expense credit amount of $20,000 is multiplied by 50% to determine the
maximum credit value of $10,000. Some refundable credits are reduced when thresholds
are exceeded.
(2) Québec provides a refundable tax credit equal to the total of 25% of medical expenses
eligible for the non-refundable credit (see the table “Québec Non-Refundable Tax Credit
Rates and Amounts for 2013”) and 25% of the amount deducted for impairment support
products and services.
(3) Québec indexes various tax credits each year by using an inflation factor that is calculated
based on the provincial rate of inflation, excluding changes in liquor and tobacco taxes. The
Québec inflation factor is 2.48% for 2013.
(4) Unlike the federal treatment of qualifying child care expenses, which are eligible for a
deduction in computing net income, Québec provides a refundable tax credit for such
expenses. The rate of credit falls as net family income rises.
In general, the maximum amount of expenses eligible for credit is the lesser of:
• $10,000 for a child of any age who has a severe or prolonged mental or physical
impairment, plus $9,000 for a child under the age of seven, plus $4,000 for a child
under the age of 17, or
• The actual child care expenses incurred in the year.
The definition of eligible expenses includes costs incurred during the period an individual
receives benefits under the Québec Parental Insurance Plan or the Employment Insurance
Plan (see the table “Employment Withholdings
–Québec“). The child care expenses are not
limited by the earned income of the parent.
(5) Qualifying expenses include court and legal fees paid to obtain the final adoption order,
travel and accommodation expenses for foreign adoptions, translation expenses, and fees
charged by foreign and domestic social agencies.
(6) There are three components to this credit. The first component applies to caregivers
who house an eligible relative in their home where the relative is 70 years of age or
older or is an adult with a severe and prolonged mental or physical impairment. The
second component applies to informal caregivers who live in an eligible relative’s home
and a physician has attested that the relative is unable to live alone due to a severe
and prolonged mental or physical impairment. Finally, the third component applies to
caregivers whose spouse is aged 70 years of age or older, or has a severe and prolonged
mental or physical impairment, and the couple lives in their own home other than in a
seniors’ residence.
Note that caregivers caring for an elderly spouse are not entitled to the supplement
amount. In such cases the amount of the credit is $775 for 2013.
For the purposes of this credit, an eligible relative is a child, grandchild, nephew, niece,
brother, sister, uncle, aunt, great-uncle, great-aunt or any other direct ascendant of the
individual or the individual’s spouse.
Québec Refundable Tax Credit Rates and Amounts for 2013
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Current as of September 30, 2013