Content updated on January 29, 2024.
Here’s an overview of the provincial tax 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 perform daily activities (talk, eat, walk, etc.) 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, they meet the main eligibility requirement for the measures that follow.
NOTE: The amounts indicated apply to the 2023 tax year.
If you have a child with a disability of any age
Under the tax credit for childcare expenses, you get back as much as 78% of all eligible costs. The maximum admissible amount is $15,545 for a child with a disability.
Do the medical fees paid for you, your spouse and your dependents exceed 3% of your net family income? Depending on this income, you may be reimbursed or the amount of tax you have to pay may be reduced.
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 2023, the amount is $229 a month.
Some parents are also eligible for the Supplement for Handicapped Children with Exceptional Care Needs. You receive $770 or $1,158 a month 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 ($5,154).
Do you help your adult child (who may or may not live with you) with activities of daily living on a regular basis? You can apply for the tax credit for caregivers ($1,383 or $2,766).
If you buy a house that is better adapted for your child with a disability, you can:
- Claim the Home Buyers' Tax Credit ($1,400);
- 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 or the Retraite 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, Retraite Québec or OPHQ services, contact the Protecteur du citoyen. Our services are free and confidential.
Also see: Financial support for children with disabilities: what happens when the children turn 18?
