Financial aid
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Financial aid
Here you will find references to financial assistance, tax credits, amounts, deductions and exemptions available, both provincially and federally.
General Information
Government agencies
Services Quebec
To consult the program, click here .
Revenu Québec
To consult the program, click here .
To find contact details where to reach them, click here .
Such. : 1-800-267-6299
Canada Revenue Agency
To view the program, click here .
Such. : 1-800-959-7383.
Useful Publications
Disability Tax Credit Information Session
This post is from an information session on the Disability Tax Credit. Ask your accountant to find out the eligibility conditions.
The following publications produced by Revenu Québec can provide you with valuable information:
People with Disabilities and Tax Benefits (IN-132)
This brochure is for you if you are a disabled person or, whether or not you have a disability or incapacity, if you are close to a disabled person. For example, you can be his father, his mother or his spouse. We have designed it to inform you of the tax benefits related to a handicap or incapacity.
Click here for further details .
Medical expenses (IN-130)
This document lists the medical expenses eligible for a tax credit.
Seniors and taxation (IN-311)
This brochure informs seniors about the tax credits as well as the amounts and programs to which they may be entitled.
Tax credits
Depending on their situation, a person with a disability may be entitled to different amounts in the form of tax credits, which they can claim on their provincial and federal income tax and benefit returns.
I. PHYSICAL DISABILITY
Amount for severe and prolonged impairment in mental or physical functions
Description
An individual with a severe and prolonged impairment in mental or physical functions can claim a non-refundable tax credit in this regard.
Customer base
People with severe and prolonged impairment of mental or physical functions.
Documents to be produced
Complete the Attestation of Impairment form (TP-752.0.14) and have it signed by a health specialist (doctor, optometrist, audiologist, speech therapist, occupational therapist, psychologist, physiotherapist).
If 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 suffering from an impairment has improved.
Deduction for products and services to support a disabled person
Brief description
A handicapped person may, under certain conditions, deduct the expenses he paid for the year concerned in order to obtain products and support services for a handicapped person which enabled him to: hold a job; to actively carry on a business; to carry out research for which you have received a grant; to attend an accredited educational institution or secondary school.
Terms
The following 2 conditions must be met:
Charges for eligible support goods and services that the individual paid during the year enabled the individual to work.
These costs are not included in the medical expenses claimed by the individual or by another person.
Documents to be produced
Form TP-358.0.1 Deduction for Support Products and Services for a Person with a Disability .
Documents required: expense receipts.
GST and QST: refund and exemption for special cases
Brief description
People with disabilities can benefit from a tax exemption (GST and QST). Certain medical devices are zero-rated (taxed at 0%) under certain conditions. The conditions vary according to the types of devices and the use made of them. Thus, a doctor's prescription will be required for some, while for others it will not be necessary. Certain devices are zero-rated if they are specially designed for disabled persons. These include, in particular, goods such as wheelchairs, canes, crutches, mechanical lifts, scooters and scooters.
II. MEDICAL FEES
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 net income of the individual and, where applicable, that of his spouse.
Refundable tax credit for medical expenses: Maximum refundable tax credit of $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 dependant.
Eligibility requirements
Several eligibility conditions exist and differ depending on the tax credit requested. Inform yourself.
Documents to be produced
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).
RL-1 slip, if an amount is entered in box J.
Relevé 22, if an amount is entered in box B.
Expenses for medical care not provided in the region of the individual
Brief description:
An individual may be entitled to a tax credit if he incurred expenses (travel, accommodation or moving) for him, his spouse or a dependent to obtain medical care that was not provided in his region. This non-refundable tax credit corresponds to 20% of eligible expenses.
Customer base
Individuals who cannot receive certain health care services in their region.
Eligibility requirements
Exclusion: Certain expenses may not qualify for the tax credit, such as those that have been reimbursed and those related to obtaining services provided for purely cosmetic purposes.
Documents to be produced:
Form Expenses related to medical care not provided in your region (TP-752.0.13.1)
Receipts supporting declared charges
III. HOME CARE
Tax credit for home support for an elderly person
Brief description
The tax credit for home support for an elderly person is a refundable tax credit that grants financial assistance to seniors aged 70 and over to facilitate their home support. It makes it possible to 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-autonomous person). It is possible to request advance payments.
Documents to be produced
- Annex J (TP-1.DJ)
- Form Application for advance payments based on the rent and on the services included in the rent (TPZ-1029.MD.7.P)
- Information declaration form (TPZ-1029.MD.5)
- Form Request for advance payments - Services included in the condominium fees (TPZ-1029.MD.8)
- Form Cost of eligible services included in condominium fees (TPZ-1029.MD.5.C)
- Application for advance payments - Occasional services (TPZ-1029.MD.9.P)
- Attestation - Status of non-autonomous person - Tax credit for home support for an elderly person (TPZ-1029.MD.A)
- Supporting documents (Invoices or receipts relating to eligible expenses not included in rent or condominium fees must, with some exceptions, be attached to the income tax return.
IV. CAREGIVER
Caregiver tax credit
Since the 2006 taxation year, the caregiver tax credit has replaced the tax credit for lodging a relative.
Brief description
The tax credit for informal caregivers is a refundable tax credit paid to an individual who, without being remunerated, takes in a loved one suffering from a severe and prolonged mental or physical impairment, and provides them with ongoing care and assistance. The tax credit can reach $1,033 for each relative accommodated.
Customer base
Any individual who has hosted a relative in a residence of which he or his spouse was the owner, tenant or sub-tenant.
Documents to be produced
Form Annex H
Form Tax credit for informal caregivers (TP-1029.8.61.64)
Attestation of impairment form (TP-752.0.14) (if the individual has never sent it)
Tax credit for respite for a natural caregiver
Brief description
A natural caregiver can claim a refundable tax credit for expenses incurred to obtain specialized respite services for the care and supervision of a person with a significant disability. This tax credit, corresponding to 30% of specialized respite services, can reach up to $1,560 per year. However, the amount of the credit must be reduced according to the net income of the individual and, where applicable, of his spouse.
Terms
You can claim a refundable tax credit if you meet the following conditions:
you resided 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 be produced
Annex O form
Receipts issued by the service provider (containing his SIN, if it is an individual).
Tax credit for volunteer succession
Brief description
The informal caregiver of a care recipient has a refundable tax credit envelope of $1,000 to distribute among the eligible volunteers who have worked with this recipient. However, he cannot attribute more than $500 to one of them.
Customer base
A person can benefit from a refundable tax credit if he provided volunteer respite services to the natural caregiver of a person with a significant long-term disability.
Terms
You can claim a refundable tax credit if you meet the following conditions:
you resided in Québec on December 31 of the year covered by the application;
you volunteered in-home respite services to the caregiver of a person with a significant disability ;
you have received a RL-23 slip ( RL-23 ) from the natural caregiver acknowledging your services rendered.
Documents to be produced
Form Recognition of volunteer respite services - Relevé 23 (RL-23.E)
Caregiver amount (line 315)
Brief description
A person who lives, alone or with someone else, in a dwelling that constitutes his place of residence and that of one or more dependents may, under certain conditions, be entitled to claim an amount for a natural caregiver (line 315 of the income tax return).
Terms
The dependent must, among other things, be 18 years of age or older, be a dependent because of an impairment in physical or mental functions, have a net income of less than $20,607 (amount for 2016), reside in Canada with caregiver, and be the child/grandchild, parent/grandparent, brother/sister, uncle/aunt, or nephew/niece of the caregiver.
V. PHYSICAL DISABILITY
Disability Support Goods and Services Deduction
Brief description
If you have an impairment in physical or mental functions, you ( only the person with the impairment can claim this deduction) may be able to deduct expenses you incurred in the year to enable you to work, attend a teaching or doing research for which you received a grant.
Disability amount (line 316)
Brief description
The Disability Amount also known as the Disability Tax Credit (DTC), is a non-refundable tax credit that an eligible disabled person can claim to reduce the amount of tax they have to 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 in physical or mental functions. An impairment is prolonged if it has lasted or can be expected to last for at least 12 consecutive months.
Procedures
Submit 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 certify the conditions of your impairment. The CRA will determine your accessibility to the DTC before assessing your return. You can submit 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.
GST/HST Information
Brief description
There are certain goods and services that people with disabilities use that are exempt or zero-rated for GST and HST purposes. This means you won't have to pay the GST/HST on these expenses or you can claim a rebate 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 on wheels and similar programs, recreational programs, certain medical devices, and modifications and installations made to adapt certain motor vehicles.
VI. MEDICAL FEES
Travel expenses, for purposes of the medical expense tax credit
Brief description
If you had to travel to obtain medical care that was not available in your region less than 40 kilometers from your locality, you can claim the expenses paid for public transportation (for example, cab, bus or train). If public transportation is not immediately available, you can claim the cost of using a vehicle for medical treatment.
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.
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.
Amount for attendant care or care in an establishment claimed as medical expenses
Brief description
You can claim attendant care expenses as a medical expense on line 330 or 331 of Schedule 1 Federal Tax or as a disability supports deduction on line 215 . The total amount requested must not exceed the total amount paid.
These are the amounts you or your spouse or common-law partner paid for attendant care or for care in one of the following places:
a self-contained 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.
VII. MOVE
Moving expenses
Brief description
An amount for reasonable expenses (which no one else has deducted on their tax return as moving expenses) incurred for a person who is not of normal physical development, or who has a severe and extended stay, moves to housing that is more accessible to him or that allows him to move around more easily or to perform activities of daily living more easily, up to $2,000 (figures for 2010).
FINANCIAL ASSISTANCE PROGRAMS
There are various programs that can provide you with financial assistance.
I. HOUSING / HOUSING
Shelter allowance program
Brief description
Program of the Société d'habitation du Québec (SHQ).
The Housing Allowance program aims to provide financial assistance to people aged 55 or over and to low-income families who spend too much of their income on housing.
Home adaptation program (PAD)
Brief description
This program of the Société d'habitation du Québec aims to help people with disabilities who are limited in carrying out their daily activities at home. This program allows the owner to benefit from financial assistance for carrying out eligible adaptation work that meets the needs of the disabled person and promotes his or her living at home. The work will allow him to have independent access to the rooms and amenities essential to daily life. Examples: lifting platform, access ramp, modifications in the bathroom, etc...
The maximum subsidy for the PAD program is $16,000 for an owner household and $8,000 for a renter household.
Adapted housing program for autonomous seniors (LAAA)
Brief description
This program from the Société d'habitation du Québec offers financial assistance to low-income seniors aged 65 or over to enable them to make minor adaptations to their home or dwelling in order to live there longer in complete safety and autonomy.
Housing Rehabilitation Assistance Program (RRAP) for Persons with Disabilities
Brief description
Canada Mortgage and Housing Corporation (CMHC) provides financial assistance to eligible homeowners and landlords to make their homes accessible to low-income people with disabilities . These modifications are intended to remove physical barriers and imminent risks to life safety, and to improve the ability of occupants with disabilities to perform daily activities in the home. Assistance is also available for the creation of secondary suites and garden suites for low-income seniors and adults with disabilities.
II. DOMESTIC HELP
Financial Exemption Program for Domestic Help Services (PEFSAD)
Brief description
This program, managed by the RAMQ, allows a person who receives domestic help services from a recognized social economy enterprise in domestic help (EESAD) to benefit from a reduction in the hourly rate charged:
Fixed assistance of $4 per hour is granted to all customers of recognized businesses, regardless of their state of health, their income or the number of people in the family.
Variable additional assistance of up to $7 per hour is granted to users with low or modest incomes. However, people under 65 must be referred by a CLSC to recognized social economy enterprises.
Financial assistance is paid directly to the recognized company that offers the service. The person who benefits from the domestic help service must pay the difference between the rate charged by the business and the amount of assistance granted to him.
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).
To obtain general information on the program or the list of recognized social economy enterprises in Montreal, 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 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.
IV. TECHNICAL AIDS
Program Allocation of orthotic shoes and shoe fittings
Brief description
Are you a disabled person with abnormalities in the foot-ankle complex? In this case, you may qualify for the Orthotic Shoes and Footwear Program if you meet the Program's eligibility criteria.
Customer base
To be eligible, the person must:
present, in the foot or ankle, congenital or growth anomalies, traumatic or pathological sequelae or deformities following an organic or neurological disease;
have obtained a medical evaluation recommending the wearing of an orthotic shoe or a shoe device:
either by a doctor specializing in orthopaedics, physiatry, neurology, rheumatology or neurosurgery,
or by a general practitioner or a specialist in pediatrics, provided that he holds specific medical prescription privileges and that he works in a center that has signed an agreement with the Régie de l'assurance maladie du Québec.
People who benefit from another government program, provincial or federal, or from a private program that covers the cost of orthotic shoes are not eligible for the program.
Procedures
The person must first obtain a medical evaluation carried out by a medical specialist attesting to his permanent impairment and his significant and persistent disabilities. She must then submit this 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 carries out an overall assessment of the person's needs and recommends the appropriate aids. If the evaluation shows that the orthotic shoe or the shoe device is the best way to meet the person's needs, the rehabilitation professional confirms in writing the person's eligibility for the program.
Allocation of technical aids
Brief description
A technical aid allows a person with a disability to improve their autonomy. It usually takes the form of a device aimed at correcting a deficiency or compensating for a disability.
Target customers
The Department's technical aid 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 . A person with a temporary incapacity is not eligible.
Procedures
One or more professionals assess your needs. They will then make recommendations on the appropriate technical aids for your situation.
These recommendations may relate in particular to:
- the layout of your environment;
- learning new strategies to increase your autonomy;
- the revision of your technical aid, if you already have one, in order to:
- to verify that you are using it in the best possible way, or
- to replace it with another model.
The technical assistance that will be offered to you will be:
- one that allows you to be independent on a daily basis;
- the one that meets your needs in the simplest way possible;
- the one that is the most economical, in the event that several technical aids can meet your needs.
Technical assistance can be offered to you for each of your needs identified during the assessment. In the event that a single technical aid can meet several of your needs, the loan of this aid will be preferred.
If your request is authorized, the technical aid will be loaned to you free of charge or will be reimbursed to you, regardless of your ability to pay or that of your family.
V. ADAPT A VEHICLE
Vehicle adaptation program for people with disabilities from the Société de l'assurance automobile du Québec (SAAQ).
Brief description
The Société de l'assurance automobile du Québec (SAAQ) can reimburse certain costs for adapting a private motor vehicle to enable a disabled person to drive it or have access to it. The adaptations serve only and directly to compensate for the incapacities due to the impairment in order to drive the vehicle or to have access to it.
Terms
General Conditions
The conditions are as follows:
the person must
reside in Quebec,
hold a valid license and have demonstrated their ability to drive safely with the equipment that meets their needs, if the adaptation request is for the driver's side,
not reside in an establishment covered by the Act respecting health services and social services,
not benefit from a program of a government agency or any other organization offering the same type of assistance;
the deficiency must be from birth or have been caused by illness, accident, aging or any other factor related to the person's state of health;
the adaptations must serve solely and directly to compensate for the incapacities of the handicapped person with a view to having access to the vehicle or to driving it safely.
Vehicle conditions
Only one vehicle per person is eligible for an adaptation.
This vehicle must
belong (exclusively or jointly) to the disabled person or to a relative with whom he lives (spouse, children or other family member);
have a foreseeable lifespan 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 Company).
Procedures
The first step is to consult the SAAQ to find out the details of the program and to find out if you are eligible.
It is to your advantage to wait to be accepted into the SAAQ program before having your vehicle adapted. Here are the different steps you will need to take to benefit from the program:
Fill out the "Application for financial assistance for vehicle adaptation" form (available at the SAAQ's Customer Relations Center or at its service centers) and attach a medical certificate for the opening of your file; send everything in the reply envelope.
Consult an occupational therapist to assess the physical inability to drive, get into or get out of a vehicle; only he can recommend the necessary equipment. Make sure that the occupational therapist's functional evaluation report will be mailed or faxed to the Specialized Suppliers Management Department of the Société de l'assurance automobile du Québec (SAAQ).
Depending on the scope of the work to be done, the SAAQ will ask the applicant to obtain one or two quotes from vehicle adaptation suppliers of their choice.
If you have a driver's license, you must also send a copy of the occupational therapist's functional evaluation report to the SAAQ's Medical Evaluation Department since the addition of equipment can modify the class or the conditions attached to the driver's license;
The SAAQ will confirm in writing the maximum amount to which you are entitled.
You can have the work done by presenting the list of authorized equipment to the supplier of your choice. This list is attached to the decision letter.
Partial refund of GST and QST for the purchase of a vehicle adapted to transport a disabled person
Brief description
The buyer of a vehicle adapted for transporting a handicapped person can obtain a partial refund of the GST and the QST. Reimbursement of GST and QST is granted on the portion of the price that is attributable to the modification of a vehicle.
The owner of a vehicle can acquire from the supplier goods and services that are exempt from taxes, if they are used to modify his vehicle in order to adapt it to the transport of a handicapped person.
Automobile manufacturers' mobility programs
Brief description
Some automobile manufacturers offer reimbursements for vehicle adaptations, which you are eligible for even if you obtain financial assistance from another source. Thus, the General Motors Mobility Program and the Ford Mobility Program provide rebates of up to $1,000. It is possible that other manufacturers also have such a program. Find out.
VI. ESSENCE
Federal Gasoline Excise Tax Rebate Program
Brief description
If you cannot safely use public transportation due to permanent mobility impairment, you can apply for a refund of a portion of the federal excise tax on the gasoline you purchase. 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 use by qualifying individuals or organizations.
Program Reference
Service Canada Program Description .
Canada Revenue Agency (CRA)
Form XE8, Federal Gasoline Excise Tax Refund Program
Phone: 1-800-959-7383 (information) or 1-800-959-3376 (order form) .
