Home -> Quebec Tax -> Personal tax credits

The Quebec 2023 Budget reduced the rate for the lowest 2 tax brackets, which reduced the rate for personal tax credits to 14%, but many credit amounts were increased so that the tax effect would be zero. The basic personal amount rate is 14% for 2023.

2017 to 2022 Personal Tax Credit Rate

The November 21, 2017 Economic Plan Update reduced the tax rate for the lowest tax bracket, which reduced the rate for personal tax credits further to 15%, increasing the amounts of some tax credits at the same time, but there was no further increase to the basic personal amount.

2016 and Earlier Personal Tax Credit rate

Unlike other provinces and territories, Quebec did not, for 2016 and earlier years, apply the lowest provincial tax rate (16%) in calculating the non-refundable tax credits. The rate used was 20%, except for tuition and examination fees after March 28, 2013, and charitable donations in excess of $200. The Quebec 2017 Budget changed the rate to 16%, but also increased many credit amounts so that the tax effect would be zero, except for the basic personal amount, which would have increased the tax reduction by $55 per person in 2017.

Quebec Tuition and Examination Fees Tax Credit

The tax rate for tuition and examination fees was reduced from 20% to 8% effective March 28, 2013. The following tuition and examination fees still qualify for the 20% rate:

	fees paid for 2013 for a semester of post-secondary studies that began before March 28, 2013
	fees paid to an educational institution recognized by the Minister of Revenue for training, other than training that is part of an institutional program at the post-secondary level, in which you were enrolled before March 29, 2013
	fees paid for 2013 for an examination that you took before May 1, 2013
	fees paid for 1997 through 2012 that you have not previously used to claim the tax credit

Current year tuition and examination fees must total more than $100 in order to be eligible for the tax credit.

Quebec uses Schedule T for the calculation of the tuition and examination fees tax credit.

For more information see the Revenue Quebec information on Line 398 Tax credit for tuition or examination fees.

Quebec Basic Personal Amount Tax Credit

See QC Tax amounts subject to indexation for the amount of the basic personal tax credit for Quebec, as well as the amounts of other tax credits and deductions.

Quebec Tax Credit for Volunteer Firefighters and Search and Rescue Volunteers

At least 200 hours of eligible services must be performed in the taxation year to claim this non-refundable tax credit, which is $5,000 ($3,000 for 2022 and earlier years) x the lowest tax rate of 14% (15% for 2017-2022), for a tax reduction of $700 ($450 for 2017-2022). If you received tax-exempt remuneration for volunteer search and rescue workers, which is shown in box L-2 of your RL-1 slip, you must include this income in your taxable income in order to claim the tax credit.

For more information see Revenue Quebec resources:

Line 390 Tax Credit for Volunteer Firefighters and Search and Rescue Volunteers

Tax Credit for Volunteer Firefighters and Search and Rescue Volunteers

Quebec First-Time Home Buyers' Tax Credit

The Quebec 2018 Budget announced a new first-time home buyers' tax credit for purchases of homes after December 31, 2017. Details can be found on page A.15 of 2018-2019 Budget Plan - Additional Information on Fiscal Measures (pdf). The tax credit will be a maximum of $5,000 multiplied by the rate applicable to the lowest personal income tax bracket, which is currently 15%, so the maximum tax reduction will be $750.

The tax credit can be shared between individuals who are eligible to claim it, but an individual's unused portion of the tax credit will not be transferable to the individual's spouse under the mechanism for transferring the unused portion of certain non-refundable tax credits to the spouse.

Quebec Refundable Personal Tax Credits

One-Time Refundable Cost of Living Tax Credit

This one-time non-taxable tax credit was announced in November 2022. The tax credit is based on the 2021 tax return, and can provide a payment of up to $600 per person. On January 25, 2024, the government announced an extension of the eligibility period for this tax credit. The deadline for filing the 2021 tax return in order to receive this credit has been extended to June 30, 2024. Those who file the 2021 tax return may also receive the one-time cost of living credit of up to $500 that was announced in the budget speech of March 22, 2022.

See Refundable Cost of Living Tax Credit on the Quebec website.

Quebec Refundable Tax Credit For Childcare Expenses

RL-24 slips MUST be provided to claim childcare expenses for 2022 and later years. This is a change from prior years in which childcare receipts were sufficient. This does not apply if, for example, your childcare provider is outside Quebec.

See Tax Credit For Childcare Expenses on the Revenue Quebec website.

Tax Tip: Make sure your childcare provider will issue you this slip for your childcare expenses!

Refundable Tax Credit for Children's Activities

Quebec Taxation Act s. 1029.8.66.6

A refundable tax credit for physical, artistic and cultural activities for young people aged 5 to 15 (to 17 for a child with an impairment) was introduced gradually starting in 2013, as per the November 2012 Budget.

For a young person with an impairment, an additional tax credit equivalent to the maximum tax credit will be paid once a minimum of 25% of the maximum eligible expense has been paid.

20% of eligible expenses, up to a maximum of $100 for 2013, is reimbursed. The maximum eligible expense will increased by $100 each year until it reached $500 in 2017. This provides a tax credit of up to $500 per child, or $1,000 for a child with an impairment, for 2017 and later years, for families with an income of $130,000 (indexed after 2013) or less.

The indexed income threshold amount for 2022 is $146,450 ($155,880 for 2023).

The thresholds can be found in the Quebec Parameters of the Personal Income Tax System bulletins.

For more information, see the Quebec Revenue Ministry information on the Refundable Tax Credit for Children's Activities.

Tax Credit No Longer Available

Refundable Tax Credit for Eco-Friendly Home Renovation (RenoVert)

The temporary Renovert refundable tax credit, announced by the Quebec 2016 Budget, was only supposed to be available for the 2016 and 2017 tax years. However, the Quebec 2017 and 2018 Budgets extended the tax credit to March 31, 2019, except for the construction, renovation, modification or rebuilding of a system for the discharge, collection and disposal of waste water, toilet effluents or grey water, because the new refundable tax credit for the upgrading of residential waste water treatment systems will apply to this work as of April 1, 2017.

Eligible costs are for work done by a qualified contractor under a contract entered into after March 17, 2016 and before April 1, 2017 (now April 1, 2019). Qualified expenditures must have been paid by an individual before October 1, 2017 (revised to December 31, 2019).

The work must have a positive environmental impact or improve the dwelling's energy efficiency. Both principal residences and cottages are eligible dwellings for the tax credit, provided the cottage is suitable for year-round occupancy. The initial construction of the dwelling must have been completed before January 1, 2016.

The refundable tax credit is for 20% of eligible expenditures in excess of $2,500, with the tax credit capped at $10,000. Co-owners of an eligible dwelling can split the tax credit. The total amount of the tax credit cannot exceed $10,000 for each eligible dwelling.

The previous EcoRenov refundable tax credit was only available for the 2013 and 2014 tax years. The EcoRenov tax credit was for work done by a qualified contractor under a contract entered into after October 7, 2013 and before November 4, 2014.

Revised: September 20, 2024