Financial Help

In this page, you will find references about tax credits and financial help programs.

General Information

Governmental Organizations

Services Québec
To consult Services Québec, click here (in french).
Revenu Québec
To consult the Revenu Québec website, click here.
Tel. : 1-800-267-6299
Canada Revenue Agency
To visit the CRA website, click here.
Tel. : 1-800-959-7383.

 

Useful Publications

The following publications, made by Revenu Québec, give precious information about tax credits :
  • Title : Tax Benefits and Persons with Disabilities (IN-132-V)
    • This brochure is intended for you if you have an impairment or a disability, or if someone close to you (for example, your child, spouse, mother or father) has an impairment or a disability. The brochure provides information about the tax benefits associated with an impairment or a disability.
  • Title : Medical Expenses (IN-130-V)
    • This publication lists the medical expenses giving entitlement to a tax credit.
  • Title : Seniors and Taxation (IN-311-V)
    • This brochure provides information to seniors regarding the amounts and credits they may claim and the programs to which they may be entitled.

 

Tax Credits

Depending on the individual’s circumstances, a person with a disability may be entitled to various amounts in the form of tax credits, which the person may claim on the provincial and federal government income tax and benefit returns.

I. PHYSICAL DISABILITIES

Amount for Severe and Prolonged Impairment of Mental or Physical Functions

Description
An individual with a severe and prolonged impairment of mental or physical functions may claim a non-refundable tax credit in this regard.
Customer base
Persons with a severe and prolonged impairment of mental or physical functions.
Documents to produce
Fill in the form Certificate Respecting an Impairment (TP-752.0.14) and have it signed by a health specialist (doctor, optometrist, audiologist, speech therapist, occupational therapist, psychologist, physiotherapist).
In the case where the impairment is permanent, it is not necessary to produce another certificate for subsequent years, unless Revenu Québec requests it or the condition of the person with a disability has improved.

Program reference

Deduction for Products and Support Services to a Disabled Person

Brief description
A person with a disability may, under certain conditions, deduct the expenses that he or she paid for the specified year in order to obtain products and support services for a disabled person that allowed him: to be employed; to actively operate a business; to perform research for which they have received a grant; to attend an accredited educational institution or a high school.
Conditions
The following 2 conditions must be met :
  • The fees for products and support services that the individual paid during the year allowed him or her to work.
  • These fees are not included in the medical expenses requested by the individual or by another person.
Documents to produce

Program reference

GST and QST: Refund and Exemption for Special Cases

Brief description
People with disabilities can benefit from a tax exemption (GST and QST). Some medical devices are untaxed (taxed at 0%) under certain conditions. The conditions vary according to the types of devices and the use that is made of them. Thus, a doctor’s prescription will be required for some, while for others it will not be necessary. Some devices are untaxed if they are specifically designed for people with disabilities. These include things like wheelchairs, canes, crutches, mechanical lifts and three or fourwheeled scooters.

Program reference

II. MEDICAL EXPENSES

Amount and Refundable Tax Credit for Medical Expenses

Brief description
An individual who incurs medical expenses for himself, his spouse or a dependent may, under certain conditions, be entitled to the following credits for these expenses:
  • Amount for medical expenses: Non-refundable tax credit corresponding to 20% of the amount of eligible medical expenses that exceeds 3% of the individual’s net income and, where applicable, that of his spouse.
  • Refundable tax credit for medical expenses: Refundable tax credit of up to $ 1,032. The amount of the credit is deducted based on the net income of the individual and, where applicable, that of his spouse.
Customer base
Individuals who have paid medical expenses for themselves, their spouse or a dependent.
Eligibility conditions
Several eligibility conditions exist and differ depending on the claimed tax credit. Learn more.
Documents to produce
  • Schedule B (complete parts A and C of the income tax return for the non-refundable tax credit, and parts A, C and D for the refundable tax credit).
  • Statement 1, if an amount is entered in box J.
  • Statement 22, if an amount is entered in box B.

Program reference

Medical Expenses Not Provided in The Region of The Individual

Brief description :
An individual may be eligible for a tax credit if he or she incurred expenses (for travel, accommodation, or moving) in order for him, his spouse, or a dependent to obtain medical care that was not available in his region. This non-refundable tax credit corresponds to 20% of eligible expenses.
Customer base
Individuals who can not receive some health care in their region.
Eligibility conditions
Exclusion: Some expenses can not be eligible for the tax credit, such as those that have been refunded and those related to obtaining services provided for purely aesthetic purposes.
Documents to produce :

Program reference

III. HOME SUPPORT

Tax Credit for Home-Support Services for Seniors

Brief description
The tax credit for home-support services for seniors is a refundable tax credit that provides financial assistance to people aged 70 or over to help them stay at home. It can prevent or delay their accommodation in the public health and social services network. This tax credit is equivalent to 30% of eligible expenses up to a maximum of $ 4,680 ($ 6,480 for a non-self-employed person). It is possible to request advance payments.
Documents to produce

Program reference

IV. CAREGIVER

Tax credit for caregivers

Since the 2006 tax year, the caregiver tax credit has replaced the tax credit for a parent’s housing.
Brief description
The caregiver tax credit is a refundable tax credit paid to an individual who, without being remunerated, is harboring a loved one with a severe and prolonged mental or physical impairment and providing ongoing care and assistance. The tax credit can reach $ 1,033 for each close relative.
Customer base
Any individual who has housed a relative in a residence of which he or his spouse were the owners, tenants or sub-tenants.
Documents to produce

Program reference

Respite Tax Credit for a Caregiver

Brief escription
A caregiver may receive a refundable tax credit for expenses incurred to obtain specialized relief services for the care and supervision of a person with a significant disability. This tax credit, corresponding to 30% of specialized relief services, can reach up to $ 1,560 a year. The amount of the credit must, however, be reduced according to the individual’s net income and, where applicable, his spouse’s income.
Conditions
You can claim a refundable tax credit if you meet the following conditions:
  • you were resident in Québec on December 31 of the year covered by the application;
  • you were a caregiver;
  • you paid for specialized respite services for the care, custody and supervision of a person with a significant disability.
Documents to produce
  • Form Schedule O
  • Receipts issued by the service provider (containing his SIN, if it is an individual).

Program reference

Volunteer Succession Tax Credit

Brief description
The caregiver of a care recipient has a $ 1,000 refundable tax credit to allocate among eligible volunteers who have worked with this beneficiary. He can not, however, award more than $ 500 to one of them.
Customer base
A person can claim a refundable tax credit if they have provided volunteer respite services to the caregiver of a person with a significant long-term disability.
Conditions
You can claim a refundable tax credit if you meet the following conditions:
  • you were resident in Québec on December 31 of the year covered by the application;
  • you have volunteered home respite services to the caregiver of a person with a significant disability;
  • you have received from the caregiver a statement 23 (RL-23) acknowledging your services.
Documents to produce
Form Rocognition of volunteer respite services (RL-23.F)

Program reference

Amount for Caregivers (line 315)

Brief description
A person who lives, alone or with someone else, a dwelling that is his or her place of residence and that of one or more dependents may, under certain conditions, be entitled to claim a caregiver amount (line 315 of the Income Tax Return).
Conditions
The dependent must, among other things, be 18 years of age or over, be dependent because of a physical or mental impairment, have a net income of less than $ 20,607 (amount for 2016), reside in Canada with caregiver, and being the child / grandchild, parent / grandparent, brother / sister, uncle / aunt, or nephew / niece of caregiver.

Program reference

V. PHYSICAL HANDICAP

Deduction for Disability Support Products and Services

Brief description
If you have a physical or mental impairment, you (only the person with the disability may claim this deduction) may be able to deduct the expenses you incurred in the year to allow you to work, to attend an educational institution or to do research for which you have received a grant.

Program reference

Amount for Persons with Disabilities (line 316)

Brief description
The disability amount, also known as the Disability Tax Credit (DTC), is a non-refundable tax credit that an eligible person with a disability can claim to reduce the amount of tax that they must pay during this year.
If you qualify for the DTC, you may be able to claim the disability amount on line 316 of your Income Tax and Benefit Return.
Customer base
To claim this amount, you must have a severe and prolonged impairment of physical or mental functions. A disability is prolonged if it has lasted or can be expected to last for at least 12 consecutive months.
Procedures
  • Send the form T2201, Disability Tax Credit Certificate. Part A must be completed by you (person with a disability) and Part B must be completed by a qualified practitioner who can attest to the conditions of your disability. The CRA will determine your accessibility to the DTC before making the assessment of your return. You can send this form at any time of the year.
  • You can request that this disability amount be retroactive. It is not necessary to complete the form every year.

Program reference

GST / HST Informations

Brief description
There are some products and services that people with disabilities use that are exempt or zero-rated for GST and HST purposes. This means that you will not have to pay the GST / HST on these expenses or that you will be able to claim a refund of the GST / HST you paid.
For example, you do not have to pay the GST / HST on most health care services, personal care and monitoring programs, meals at home and other similar programs, recreation programs, certain medical devices, as well as modifications and installations made to adapt certain motor vehicles.

Program reference

VI. MEDICAL FEES

Travel Expenses for the Purposes of the Medical Expenses Tax Credit

Brief description
If you had to travel to get medical care that was not available in your area within 40 kilometers of your community, you can claim the fees paid for public transportation (for example, taxi, bus or train). If public transportation is not immediately available, you can apply for a vehicle usage fee for medical care.

Program reference

Medical expense tax credit for yourself, your spouse or common-law partner and your dependent children born in 1993 or later (line 330)

Brief description
You can claim the total eligible medical expenses that you or your spouse or common-law partner paid for: yourself; your spouse or common-law partner; your dependent children (including those of your spouse or common-law partner) born in 1993 or later.

Program reference

Refundable supplement for medical expenses (line 452)

Brief description
You may be eligible for a refundable medical expense supplement (line 452 of your tax return) if you meet all of the conditions.

Program reference

Amount for attendant care or facility care expenses claimed as medical expenses

Brief description
You can claim the attendant care expenses as a medical expense on line 330 or 331 of Schedule 1, Federal Tax or as a deduction for disability support products and services on line 215. The total amount claimed must not exceed the total amount paid.
These are the amounts you or your spouse or common-law partner paid for care or attendant care in one of the following locations:
  • an autonomous domestic establishment;
  • a retirement home / residence for the elderly or other institutions;
  • a nursing home for full-time attendant care services;
  • a school, institution or other special place (providing care or care and training);
  • a group home in Canada.

Program reference

VII. MOVE

Moving Expenses

Brief description
An amount for reasonable expenses (which no one else has deducted in his or her tax return as moving expenses) incurred for a person who does not have normal physical development, or who has a severe and prolonged motor impairment, moves to housing that is more accessible to them, or that allows them to move more easily or to perform more easily activities of daily living, up to a maximum of $ 2,000 (2010 figures).

Program reference

FINANCIAL ASSISTANCE PROGRAMS

There are different programs that can help you financially.

I. HOUSING / ACCOMMODATION

Shelter Allowance Program

Brief description
Program of the Société d’habitation du Québec (SHQ).
The purpose of the Shelter Allowance program is to provide financial assistance to those 55 years of age and over and to low-income families who spend too much of their income on housing.

Program reference

Residential Adaptation Assistance Program

Brief description
This program of the Société d’habitation du Québec aims to help people with disabilities who are limited in the performance of their daily activities at home. This program allows the homeowner to receive financial assistance for the execution of eligible adaptation work that meets the needs of the disabled person and encourages his or her home support. The work will allow him to have an independent access to the rooms and conveniences essential to everyday life. Examples: aerial platform, ramp, modifications in the bathroom, etc.
The maximum grant for the program is $ 16,000 for a household owner and $ 8,000 for a tenant household.

Program reference

Program Housing Adapted for Autonomous Seniors

Brief description
This program of the Société d’habitation du Québec provides financial assistance to people aged 65 and over on a low income so that they can make minor adjustments to their house to live in it longer in total safety and autonomy.

Program reference

Residential Rehabilitation Assistance Program for Persons with Disabilities (RRAP)

Brief description
Canada Mortgage and Housing Corporation (CMHC) provides financial assistance to eligible homeowners and landlords to make their housing accessible to low-income people with disabilities. These changes are intended to eliminate physical barriers and imminent risks to the safety of persons, and to improve the ability of occupants with disabilities to perform their daily activities at home. Assistance is also available for the creation of accessory housing and garden suites for low-income seniors and adults with disabilities.

Program reference

II. DOMESTIC HELP

Financial Assistance Program for Domestic Help Services

Brief description
This program, managed by the RAMQ, allows a person receiving domestic help services from a domestic help social economy business to benefit from a reduction in the hourly rate requested:
  • A basic financial assistance of $4 per hour is granted to all clients of recognized businesses, regardless of their state of health, income or number of persons in the family.
  • A variable assistance of up to $7 per hour is available to low-income and modest income users. However, people under the age of 65 must be directed by a CLSC to recognized social economy enterprises.
Financial assistance is paid directly to the recognized company that offers the service. The person receiving the domestic help service must pay the difference between the fee charged by the company and the amount of assistance that is granted.
Program reference
Consult the website of the Régie de l’assurance maladie du Québec (RAMQ)
for more information (see the subsections in the left menu).
For general information on the program or the list of recognized Montreal social economy enterprises, you can also contact Services Québec at 1-800-363-1363.

III. AGE

Age amount (line 301)

Brief description
Claim this amount if you were 65 years of age or older on December 31 of the year of the claim and your net income (line 236 of your return) is less than $ 83,427.

Program reference

IV. TECHNICAL HELP

Allocation of Orthotic Shoes and Apparatus of Shoe Program

Brief description
You are a disabled person with abnormalities in the foot-ankle complex? In this case, you may be eligible for the Orthotic Shoes and Apparatus of Shoe Program if you meet the eligibility criteria of the Program.
Customer base
To be eligible, the person must:
  • present, at the foot or ankle, congenital or growth abnormalities, traumatic or pathological aftermaths or deformities following an organic or neurological disease;
  • have obtained a medical evaluation that recommends the wearing of an orthotic shoe or an apparatus of shoe:
    • by a specialist in orthopedics, physiatry, neurology, rheumatology or neurosurgery,
    • or by a general practitioner or a pediatric medical specialist, provided he has specific medical prescription privileges and works in a center that has signed an agreement with the Régie de l’assurance maladie du Québec.
Individuals who benefit from another government program, provincial or federal, or a private program that covers the cost of orthotics shoes are not eligible for the program.
Procedure
The person must first obtain a medical assessment from a medical specialist attesting to his permanent impairment and significant and persistent disability. She must then submit the assessment to a rehabilitation professional at one of the following institutions:
  • an integrated health and social services center (CISSS);
  • an integrated university health and social services center (CIUSSS).
The rehabilitation professional performs a comprehensive assessment of the person’s needs and recommends the appropriate supports. If the assessment demonstrates that the orthotic shoe or apparatus of shoe is the best way to meet the needs of the individual, the rehabilitation professional will confirm in writing the eligibility of the individual for the program.

Program reference

Allocating Assistive Devices

Brief description
Technical help allows a person with a disability to improve their independence. It usually takes the form of a device to correct a disability or to compensate for a disability.
Customer base
The Ministry’s technical assistance programs are reserved for people with disabilities who need specialized equipment to be independent and safe on a daily basis, and who are registered with the Québec health insurance plan. The person with a temporary disability is not eligible.
Procedure
One or more professionals evaluate your needs. Afterwards, they will make recommendations on the appropriate technical help for your situation.
These recommendations may include:
  • the layout of your environment;
  • learning new strategies to increase your independence;
  • reviewing your technical help, if you already have one, to:
    • verify that you are using it in the best possible way, or
    • replace it with another model.
The technical help that will be proposed to you will be:
  • the one that allows you to be independent on a daily basis;
  • the one that meets your needs in the easiest way possible;
  • the one that is the most economical, in the case where several technical aids can meet your needs.
Technical help can be offered for each of your needs identified during the evaluation. In the case where a single technical help can meet several of your needs, the loan of this help will be privileged.
If your request is authorized, technical assistance will be loaned to you free of charge or refunded to you, regardless of your ability to pay or that of your family.

Program reference

V. ADAPTING A VEHICLE

Vehicle adaptation program for persons with disabilities of the Société de l’assurance automobile du Québec (SAAQ).

Brief description
The Société de l’assurance automobile du Québec (SAAQ) may refund certain expenses to adapt a private motor vehicle, in order to allow a disabled person to drive it or to have access to it. The adaptations are used solely and directly to compensate for the disabilities caused by the impairment in order to drive the vehicle or to have access to it.
Conditions
General conditions
The conditions are as follows:
  • the person must
    • reside in Quebec,
    • have a valid license and demonstrate the ability to drive safely with equipment that meets their needs, if the accommodation request is for the driver’s side,
    • not reside in an establishment covered by the Law respecting health services and social services,
    • not benefiting from a program of a government agency or other organization offering the same type of assistance;
  • the impairment must be from birth or caused by illness, accident, aging or any other factor related to the person’s state of health;
  • the accommodations must be used solely and directly to compensate for the inabilities of the person with a disability in order to have access to the vehicle or to drive it in a safe manner.
Vehicle conditions
Only one vehicle per person is eligible for an adaptation.
This vehicle must
  • belong (exclusively or in co-ownership) to the disabled person or to a relative with whom they live (spouse, children or other family member);
  • have a predictable service life of at least 5 years and be in good mechanical condition, whether new, used or already adapted (a mechanical inspection may be required by the SAAQ).
Procedures
The first step is to consult the SAAQ in order to know the details of the program and to know if you are eligible for it.
You should wait to be accepted into the SAAQ program before having your vehicle adapted. Here are some steps you will need to take to benefit from the program:
  • Complete the form “Application for financial assistance for vehicle adaptation” (available at the SAAQ customer relations center or at its service centers) and attach a medical certificate to open its file; send it all in the reply envelope.
  • Consult an occupational therapist to assess the physical disability to drive, get in or out of a vehicle; only he or she can recommend the necessary equipment. Make sure that the occupational therapist’s functional assessment report is mailed or faxed to the Société de l’assurance automobile du Québec (SAAQ) specialized supplier management department.
  • Depending on the scope of the work to be done, the SAAQ will ask the applicant to obtain one or two submissions from suppliers in vehicles adaptation of their choice.
  • If you hold a driver’s license, you must also send a copy of the functional assessment report of the occupational therapist to the SAAQ’s Medical Evaluation Department since the addition of equipment may modify the class or the conditions attached to the driving license;
  • The SAAQ will confirm in writing the maximum amount to which the person is entitled.
  • The required work can be done by presenting the list of authorized equipment to the supplier of his choice. This list is attached to the decision letter.

Program reference

Partial refund of GST and QST for the purchase of a vehicle adapted to the transportation of a disabled person

Brief description
The purchaser of a vehicle adapted to the transportation of a disabled person can obtain a partial refund of the GST and the QST. The refund of the GST and the QST is granted on the portion of the price attributable to the modification of a vehicle.
The owner of a vehicle may purchase from the supplier goods and services that are exempt from taxes, if they are used to modify his vehicle to accommodate the transportation of a disabled person.

Program reference

Car Manufacturers Mobility Programs

Brief description
Some car manufacturers offer refunds for vehicle adaptation, which you qualify for even if you get financial assistance from another source. For example, the General Motors Mobility Program and the Ford Mobility Program provide discounts of up to $ 1,000. It is possible that other manufacturers also have such programs. Learn more.

VI. GAS

Excise gasoline federal tax refund program

Brief description
If you can not use public transport safely due to permanent reduced mobility, you can claim a refund of a portion of the federal excise tax on gasoline you buy. You must obtain a medical certificate to confirm your condition.
This program refunds a portion of the federal excise tax paid on gasoline reserved for the use of eligible persons or organizations.
Program reference

Service Canada
Program description

Canada Revenue Agency (CRA)
Form XE8 Application for Refund of Federal Excise Tax on Gasoline
Phone : 1-800-959-7383 (information) or 1-800-959-3376 (order the form).