Do you have a child with a disability and are you getting all the financial support you qualify for?
Here’s an overview of the provincial measures for parents who have a child with a disability.
What is a disability?
Serious and prolonged impairment (at least a year) of motor or mental functions.
A person is considered as having an impairment if:
- The person’s ability to talk, eat or walk is severely limited, even with the right help, equipment and medication; or
- The person has a chronic illness that requires medical care at least twice a week for at least 14 hours in order to sustain their vital functions.
If your child fits this description, he/she meets the main requirement for the measures that follow.
Note: Unless otherwise indicated, the amounts indicated apply to the 2020 tax year.
If you have a child with a disability of any age
Under the tax credit for childcare expenses, you get back between 26% and 75% of all eligible costs, for up to $13,445 for a child with a disability.
Note: For 2020 and 2021, any government support you receive makes you eligible for the credit. This includes Employment Insurance, the Canada Emergency Response Benefit, and the Québec Parental Insurance Plan.
If your or your dependent child’s medical fees exceed 3% of your net income, you can get a tax cut.
Did you pay for medical services that were unavailable in your region? There is a tax credit for that.
Your child with a disability is under the age of 18
You qualify for the Supplement for Handicapped Children if you are eligible for the Family Allowance. In 2021, the amount is $200 a month.
Some parents are also eligible for the Supplement for Handicapped Children with Exceptional Care Needs. You receive $671 or $1,008 a month in 2021 if:
- Your child has severe and multiple impairments preventing him/her from carrying out daily activities; or
- Your child requires complex at-home medical care.
Your child with a disability is 18 years old or over
If your dependent child is not studying in a postsecondary program, apply for the Amount for Other Dependents ($4,348).
If you live with your adult child who cannot live alone, you qualify for a refundable tax credit (tax credit for respite for caregivers) of up to $1,560.
Do you help your adult child who is not your dependent carry out an activity of daily living on a regular basis? You can apply for the tax credit for caregivers ($1,250 or $2,500).
If you buy a house that is better adapted for your child with a disability, you can:
- Claim the Home Buyers’ Tax Credit ($750);
- Withdraw up to $35,000 from your RRSP under the Homebuyers’ Plan (HBP).
Questions or problems?
There are conditions attached to every measure. For details, see the Revenu Québec website.
You can also contact the Office des personnes handicapées du Québec (OPHQ). It can help you with the application process and give you information about the federal tax measures that apply to your situation.
If you are dissatisfied with Revenu Québec or OPHQ services, contact the Québec Ombudsman. Our services are free and confidential.