/ 15
Quebec Refundable Tax Credit Rates and Amounts for 2014
1
Tax
Rate
Max
expense
Max
credit
Medical expenses
2
Reduced by 5% of family income
in excess of $22,080
3
25%
certain eligible
medical
expenses
$ 1,141
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 $22,840
3
628/850
3
514
3
Respite of caregivers
7
Reduced by 3% of the caregiver’s family
income in excess of $55,320
3
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 $55,320
3
32%
32%
19,500
25,500
6,240
8,160
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
ÉcoRénov (eco-friendly renovations)
11
20%
costs incurred
in excess of
$2,500 up to
a maximum of
$50,000
10,000
LogiRénov (home renovations)
12
20%
costs incurred
in excess of
$3,000 up to
a maximum of
$12,500
2,500
© 2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms
affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Current as of December 31, 2014