Québec Refundable Tax Credit Rates and Amounts for 2013 / 17
(7) Caregivers can also claim a refundable tax credit for respite services. Qualifying expenses
include specialized respite services respecting the care and supervision of an eligible person.
If the expense has been used in calculating another refundable or non-refundable credit, it
cannot be claimed for this credit as well.
(8) The refundable tax credit for home support can be claimed by persons age 70 and over
living in their home. As of 2013, for seniors not recognized as dependant, and when this
credit is determined in respect of a couple as soon as one of the members of the couple
is recognized as dependant, no reduction based on family income applies. If the expense
also qualifies for the non-refundable medical expense credit (see the table “Québec Non-
Refundable Tax Credit Rates and Amounts for 2013”), it cannot be claimed for this credit as
well.
(9) This new refundable tax credit for individuals aged 70 years or older is equal to 20% of
the costs incurred for their stay in a private or public rehabilitation centre for functional
rehabilitation purposes, up to a maximum period of 60 days, where the individual has
a geriatric profile and presents a potential for recovery with a view to returning home
following hospitalization.
(10) Beginning in 2012 this new refundable tax credit for seniors of 70 years of age or older is
equal to 20% of the portion, in excess of $500, of the total amounts paid in the year for
the purchase or rental (including installation costs) of equipment to be used in the senior’s
principal residence to improve their safety and security. Examples of qualifying equipment
include remote monitoring systems, GPS tracking devices for persons, and walk-in
bathtubs or showers.
(11) The 2013 Quebec budget (delivered on November 20, 2012) proposed a new refundable
tax credit for certain expenses incurred to foster development of a child’s aptitude and
skills, beginning in 2013 for families earning less than $130,000 each year. The credit,
increases $100 per year to a maximum of $500 in the year 2017. The credit is available
for eligible expenditures relating to each child who is 5 to 15 years old at the beginning of
the year. If a child has a severe or prolonged impairment in mental or physical functions,
the age limit is extended to those who are 17 years old at the beginning of the year and
the expenditure limit is doubled. Eligible expenses are for physical, cultural and artistic
activities and mirror those of the federal children’s fitness and arts non-refundable tax
credits (see the table “Federal and Provincial Non-Refundable Tax Credit Rates and
Amounts for 2013”). The credit can be claimed by either spouse provided that the
combined family income does not exceed $130,000.
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Current as of September 30, 2013