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Quebec Refundable Tax Credit Rates and Amounts for 2014 /
Notes, continued
(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 home support tax credit 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 “Quebec Non-
Refundable Tax Credit Rates and Amounts for 2014”), it cannot be claimed for this credit
as well.
(9) The rehabilitation centre tax credit can be claimed by seniors age 70 or older in respect
of costs incurred for the first 60 days of any given stay in a public or private “functional
rehabilitation transition unit”. There is no limit to the number of stays that can be claimed.
(10) The safety equipment tax credit can be claimed by seniors age 70 or older for the
purchase or rental of equipment (including installation costs) used to improve their safety
and security in their principal residence. Examples of qualifying equipment include remote
monitoring systems, GPS tracking devices for persons, and walk-in bathtubs or showers.
(11) The ÉcoRénov tax credit is a temporary refundable tax credit for green renovations and
is generally available to individuals who have incurred green renovation expenditures to
their residences after October 7, 2013 and before November 1, 2014. The maximum credit
can be claimed in 2013 and/or 2014. For green renovation agreements entered into after
October 31, 2014 and before July 1, 2015 the LogiRénov tax credit (see note (12) below)
will replace the ÉcoRénov credit.
(12) The temporary refundable tax credit for home renovations, LogiRénov, will generally
apply to individuals who have incurred renovation expenditures to their residences after
April 24, 2014 and before January 1, 2016. The maximum credit can be claimed in 2014
and/or 2015.
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Current as of December 31, 2014