Financial assistance
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Financial assistance
Here you will find references to financial assistance, tax credits, amounts, deductions and exemptions available at both the provincial and federal levels.
General information
Government agencies
Services Quebec
To consult the program, click here.
Revenu Québec
To consult the program, click here.
To find out how to reach them, click here.
Phone: 1-800-267-6299
Canada Revenue Agency
To consult the program, click here.
Tel: 1-800-959-8281
Useful publications
Disability Tax Credit Information Session
This publication is from an information session on the Disability Tax Credit. Ask your accountant about eligibility requirements.
The following publications developed by Revenu Québec can provide you with valuable information:
People with disabilities and tax benefits(IN-132)
This booklet is for you if you are a person with a disability or, whether or not you have a disability, if you are a friend of a person with a disability. For example, you may be the father, mother or spouse of a person with a disability. We have designed it to inform you of the tax benefits related to a disability or incapacity.
Medical expenses(IN-130)
This document lists the medical expenses that qualify for a tax credit.
Seniors and Taxation(IN-311)
This brochure provides information on tax credits and the amounts and programs to which they may be entitled.
Tax credits
Depending on their situation, people with disabilities may be entitled to different amounts in the form of tax credits, which they can claim on their income tax return, and provincial and federal government benefits.
I. PHYSICAL HANDICAPS
Amount for severe and prolonged impairment of mental or physical functions
Description
An individual with a severe and prolonged impairment in mental or physical functions may claim a non-refundable tax credit for this purpose.
Customers
Persons with severe and prolonged impairment of mental or physical functions.
Documents to be produced
Fill in the form Certificate of Impairment (TP-752.0.14) and have it signed by a health specialist (physician, optometrist, audiologist, speech therapist, occupational therapist, psychologist, physiotherapist).
If the impairment is permanent, no further certification is required for subsequent years unless requested by Revenu Québec or the condition of the impaired person has improved.
Deduction for goods and services to support a person with a disability
Brief description
A person with a disability may, under certain conditions, deduct expenses paid for the year to obtain goods and services to support a person with a disability that enabled him or her to: be employed; actively carry on a business; conduct research for which you received a grant; or attend a designated educational institution or a high school.
Conditions
The following 2 conditions must be met:
Charges for qualified support products and services that the individual paid for during the year enabled the individual to work.
These expenses are not included in the medical expenses claimed by the individual or any other person.
Documents to be produced
Form Deduction for goods and services to support a person with a disability(TP-358.0.1).
Required documents: receipts for expenses.
GST and QST: refund and exemption for special cases
Brief description
Persons with disabilities may be exempt from taxes (GST and QST). Certain medical devices are zero-rated (taxed at 0 %) under certain conditions. The conditions vary depending on the type of device and its use. For example, a doctor's prescription will be required for some devices, while others will not require one. Some devices are zero-rated if they are specially designed for people with disabilities. These include items such as wheelchairs, canes, crutches, mechanical elevators, scooters and quadcopters.
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 those expenses:
Medical Expense Amount: A non-refundable tax credit equal to 20 % of the amount of eligible medical expenses that exceeds 3 % of the individual's net income and, if applicable, that of his or her spouse.
Refundable tax credit for medical expenses: Maximum refundable tax credit of 1,032 $. The amount of the credit is deducted based on the individual's net income and, if applicable, that of his/her spouse.
Customers
Individuals who have paid medical expenses for themselves, their spouse or a dependent.
Eligibility requirements
Several eligibility requirements exist and differ depending on the tax credit claimed. Find out more.
Documents to be produced
Schedule B (complete Parts A and C of the tax return for the non-refundable tax credit, and Parts A, C and D for the refundable tax credit).
Relevé 1, 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 individual's region
Short Description:
An individual may be eligible for a tax credit if he or she incurred expenses (travel, accommodation or moving expenses) to obtain medical care for himself or herself, his or her spouse or a dependant that was not available in his or her area. This non-refundable tax credit is equal to 20 % of eligible expenses.
Customers
Individuals who cannot receive certain health care services in their area.
Eligibility requirements
Exclusion: Certain expenses are not eligible 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 to support expenses claimed
III. HOME MAINTENANCE
Tax credit for home support for seniors
Brief description
The tax credit for home support for seniors is a refundable tax credit that provides financial assistance to seniors aged 70 and over to facilitate their home support. It helps prevent or delay their placement 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-independent person). Advance payments can be requested.
Documents to be produced
- Appendix J (TP-1.D.J)
- Application for Advance Payments Based on Rent and Services Included in Rent (TPZ-1029.MD.7.P)
- Information Return Form (TPZ-1029.MD.5)
- Application for Advance Payment of Condominium Services Form (TPZ-1029.MD.8)
- Cost of Eligible Services Included in Condominium Fees Form (TPZ-1029.MD.5.C)
- Application for Advance Payments - Casual Services (TPZ-1029.MD.9.P)
- Certification - Non-self-sufficient person status - Tax credit for home support of an elderly person (TPZ-1029.MD.A)
- Receipts (Invoices or receipts for eligible expenses not included in rent or condominium fees must, with some exceptions, be attached to the tax return.
IV. NATURAL HELPER
Caregiver tax credit
Since the 2006 tax year, the caregiver tax credit has replaced the tax credit for housing a relative.
Brief description
The caregiver tax credit is a refundable tax credit paid to an individual who provides unpaid care and ongoing assistance to a relative with a severe and prolonged mental or physical impairment. The tax credit can be up to 1,033 $ for each family member who is accommodated.
Customers
Any individual who has housed a loved one in a residence owned, rented or sublet by the individual or their spouse.
Documents to be produced
Form Appendix H
Form Caregiver tax credit (TP-1029.8.61.64)
Form Certificate of Impairment(TP-752.0.14) (if the individual has never transmitted it)
Caregiver Respite Tax Credit
Brief description
A caregiver can benefit from 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, equal to 30 % of specialized respite services, can reach up to 1,560 $ per year. However, the amount of the credit must be reduced based on the net income of the individual and, if applicable, the individual's spouse.
Conditions
You can claim a refundable tax credit if you meet the following conditions:
you resided in Quebec on December 31 of the year covered by the application;
you were a caregiver;
you paid for specialized respite care for the care, custody and control of a person with a significant disability.
Documents to be produced
Form Appendix O
Receipts issued by the service provider (containing their SIN, if an individual).
Tax credit for new volunteers
Brief description
The natural caregiver of a care recipient has an envelope of 1,000 $ of refundable tax credit to distribute among the eligible volunteers who worked with this recipient. However, the caregiver may not allocate more than 500 $ to any one of them.
Customers
A person may receive a refundable tax credit if he or she has 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 resided in Quebec on December 31 of the year covered by the application;
you have provided as volunteer in-home respite services for the caregiver of a person with a significant disability;
you have received a Statement 23 from the caregiver (RL-23) recognizing your service.
Documents to be produced
Form Recognition of Volunteer Respite Services - Statement 23 (RL-23.E)
Caregiver amount (line 315)
Brief description
A person who lives, alone or with another person, in a dwelling that is his or her place of residence and that of one or more dependants may, under certain conditions, be entitled to claim a caregiver amount (line 315 of the income tax return).
Conditions
The dependant must, among other things, be 18 years of age or older, be dependent because of an impairment in physical or mental functions, have a net income of less than $20,607$ (2016 amount), reside in Canada with the caregiver, and be the caregiver's child/grandchild, parent/grandparent, brother/sister, uncle/aunt, or nephew/niece.
V. PHYSICAL HANDICAP
Disability Supports Deduction
Brief description
If you have an impairment in physical or mental function, you (only The person with the disability may be able to claim this deduction) may be able to deduct expenses you incurred in the year to enable you to work, attend an educational institution, or conduct 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 person with a disability can claim to reduce the amount of tax he or she owes in the year.
If you qualify for the DTC, you may be able to apply for the disability amount on line 316 of your Income Tax and Benefit Return.
Customers
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 at least 12 consecutive months.
Steps
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 assessing your return. You can submit this form at any time of the year.
You can request that this disability amount be made retroactive. You do not need 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/HST purposes. This means that you will not have to pay GST/HST on these expenses or you can claim a rebate for the GST/HST you pay.
For example, you do not have to pay the GST/HST on most care services, personal care and supervision programs, meals-on-wheels and similar programs, recreational programs, certain medical devices, and modifications and installations made to adapt certain motor vehicles.
VI. MEDICAL EXPENSES
Travel expenses, for purposes of the Medical Expense 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 cost of public transportation (for example, cab, bus or train). If public transportation is not immediately available, you can claim the cost of using a vehicle to get medical care.
Medical expense tax credit for you, your spouse or common-law partner and your dependent children born in 1993 or later (line 330)
Brief description
You may claim the total eligible medical expenses you or your spouse or common-law partner paid for: yourself; your spouse or common-law partner; and your dependent children (including your spouse's or common-law partner's dependent children) born in 1993 or later.
Reimbursable medical supplement (line 452)
Brief description
You may be eligible for a refundable medical expense supplement (line 452 of your tax return) if you meet all the requirements.
Amount for attendant care or facility care claimed as a medical expense
Brief description
You can claim attendant care expenses as a medical expense on Line 330 or 331 of theappendix 1Federal Tax or as a deduction for disability support goods and services on the 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 locations:
a self-contained domestic establishment;
a retirement home/residence for the elderly or other institutions;
a nursing home for full-time attendant services;
a school, institution or other special place (providing care or care and training)
a group home in Canada.
VII. MOVING
Moving expenses
Brief description
An amount for reasonable expenses (that no one else has claimed on their tax return as moving expenses) incurred to move a person who is not at normal physical development, or who has a severe and prolonged mobility impairment, to a dwelling that is more accessible or allows the person to move more easily or to perform the activities of daily living more easily, up to a maximum of 2,000 $ (2010 figures).
FINANCIAL ASSISTANCE PROGRAMS
There are various programs that can provide you with financial assistance.
I. HOUSING / ACCOMMODATION
Shelter Allowance Program
Brief description
Program of the Société d'habitation du Québec (SHQ).
The Shelter Allowance program provides financial assistance to low-income individuals and families 55 years of age or older who are paying too much of their income for housing.
Home Adaptation Program (HAP)
Brief description
This program of the Société d'habitation du Québec aims to help disabled persons who are limited in the performance of their daily activities at home. This program provides the homeowner with financial assistance for eligible adaptations that meet the needs of the person with a disability and help them remain in their home. The work will allow the person to have independent access to rooms and amenities essential to daily life. Examples: platform lift, access ramp, bathroom modifications, etc.
The maximum grant for the HAP program is 16,000 $ for a homeowner household and 8,000 $ for a renter household.
Home Adaptations for Seniors' Independence (HASI) Program
Brief description
This program of the Société d'habitation du Québec provides financial assistance to low-income seniors aged 65 or over to make minor adaptations to their home or dwelling to enable them to live longer in safety and autonomy.
Residential 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 at disabled persons with low incomes. These modifications are designed to remove physical barriers and imminent safety hazards, and to improve the ability of occupants with disabilities to carry out daily activities in their homes. Assistance is also available for the development of secondary suites and garden suites for low-income seniors and adults with disabilities.
II. DOMESTIC HELP
Domestic Help Services Financial Assistance Waiver Program (DHSWP)
Brief description
This program, managed by the RAMQ, allows a person who receives domestic help services from a social economy enterprise in domestic help (EESAD) recognized to benefit from a reduction in the hourly rate charged:
A fixed aid of 4 $ per hour is granted to all clients of recognized companies, regardless of their health status, income or number of people in the family.
A variable additional assistance up to 7 $ per hour is granted to low or modest income users. However, people under 65 years of age must be referred by a CLSC to recognized social economy enterprises.
The financial assistance is paid directly to the recognized business that provides the service. The person receiving the domestic help service must pay the difference between the rate charged by the company and the amount of assistance granted.
Reference to the program
Consult the website of the Régie de l'assurance maladie du Québec (RAMQ)
for more information (see the sub-sections 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 or older on December 31 of the year of application and your net income (line 236 of your return) is less than 83,427 $.
IV. TECHNICAL AIDS
Orthotic Footwear and Footwear Fitting Program
Brief description
Are you a person with a disability who has abnormalities in the foot-ankle complex? If so, you may be eligible for the Orthotic and Footwear Program if you meet the program's eligibility criteria.
Customers
To be eligible, the individual must:
have congenital or growth anomalies, traumatic or pathological sequelae, or deformities in the foot or ankle due to organic or neurological disease;
Have obtained a medical evaluation that recommends the wearing of an orthotic shoe or footwear device:
or by a physician specializing in orthopedics, physiatry, neurology, rheumatology or neurosurgery,
by a general practitioner or a pediatric specialist, provided that he or she holds 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 have another government, provincial or federal program, or a private program that covers the cost of orthotic shoes are not eligible for the program.
Steps
The person must first obtain a medical assessment from a medical specialist certifying the permanent impairment and significant and persistent disabilities. The individual must then submit this assessment to a rehabilitation professional at one of the following facilities:
an integrated health and social services center (CISSS);
an integrated university health and social services center (CIUSSS).
The rehabilitation professional conducts a comprehensive assessment of the individual's needs and recommends appropriate aids. If the assessment demonstrates that orthotic footwear or footwear appliances are the best means to meet the individual's needs, the rehabilitation professional confirms in writing the individual's eligibility for the program.
Allocation of technical aids
Brief description
A technical aid allows a person with a disability to improve his or her independence. It usually takes the form of a device to correct an impairment or compensate for a disability.
Target clientele
The Department's technical assistance programs are reserved for disabled persons who have need specialized equipment to be independent and safe on a daily basis, and which are enrolled in the health insurance plan of Quebec. A person with a temporary disability is not eligible.
Steps
One or more professionals will assess your needs. They will then make recommendations on the appropriate technical aids for your situation.
These recommendations may include:
- the design of your environment;
- learning new strategies to increase your independence;
- the revision of your technical aid, if you already have one, in order to :
- to make sure 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 :
- the one that allows you to be autonomous on a daily basis;
- the one that meets your needs in the way thesimpler possible;
- the one that is the most economical, in the event that several technical aids can meet your needs.
A technical aid may be offered 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 application is approved, the technical aid will be loaned to you free of charge or reimbursed, regardless of your or your family's ability to pay.
V. ADAPTING A VEHICLE
Vehicle adaptation program for disabled persons of the Société de l'assurance automobile du Québec (SAAQ).
Brief description
The Société de l'assurance automobile du Québec (SAAQ) may reimburse certain costs to adapt a private motor vehicle to allow a person with a disability to drive or have access to it. The adaptations are used solely and directly to compensate for the incapacities due to the disability in order to drive or have access to the vehicle.
Conditions
Terms and Conditions
The conditions are as follows:
the person must
reside in Quebec,
have a valid license and demonstrated ability to drive safely with the appropriate equipment, if the request for accommodation is on the driver's side,
not reside in an institution covered by the Act respecting health services and social services,
not be a beneficiary of a program offered by a government agency or any other organization offering the same type of assistance;
the impairment must be by birth or caused by illness, accident, aging or any other factor related to the person's health status;
adaptations must be used solely and directly to compensate for the person with a disability to access or operate the vehicle safely.
Vehicle requirements
Only one vehicle per person is eligible for an adaptation.
This vehicle must
owned (exclusively or jointly) by the person with a disability or a relative with whom the person lives (spouse, children or other family member);
have a foreseeable life of at least 5 years and be in good mechanical condition, whether new, used or previously adapted (a mechanical check may be required by the Company).
Steps
The first step is to consult the SAAQ to find out the details of the program and whether you are eligible.
It is to your advantage to wait until you are accepted into the SAAQ program before having your vehicle adapted. Here are the different steps you will have 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 Centre or at its service centers) and attach a medical certificate to open your file; send it in the reply envelope.
Consult an occupational therapist to assess the physical inability to drive, enter or exit a vehicle; only he or she can recommend the necessary equipment. Ensure that the occupational therapist's functional assessment report is mailed or faxed to the Société de l'assurance automobile du Québec (SAAQ) Specialized Provider Management Department.
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 his 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 may change the class or conditions attached to the driver's license;
The SAAQ will confirm in writing the maximum entitlement.
The required work can be done by submitting the list of authorized equipment to the supplier of choice. This list is attached to the decision letter.
Partial refund of GST and QST for the purchase of a vehicle adapted for the transportation of a disabled person
Brief description
The purchaser of a vehicle adapted for the transportation of a disabled person may obtain a partial refund of the GST and QST. The GST and QST rebate is given on the portion of the price that is attributable to the modification of a vehicle.
The owner of a vehicle may acquire goods and services from the supplier that are tax-exempt if they are used to modify the vehicle to accommodate a person with a disability.
Mobility programs of automobile manufacturers
Brief description
Some automotive manufacturers offer reimbursements for vehicle adaptations, which you are eligible for even if you get financial assistance from another source. For example, the General Motors Mobility Program and the Ford Mobility Program provide rebates of up to 1000$. Other manufacturers may also have such a program. Please inquire.
VI. ESSENCE
Federal Gasoline Excise Tax Refund Program
Brief description
If you are unable to use public transportation safely due to a permanent mobility impairment, you may be able to claim 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 for use by eligible persons or organizations.
Reference to the program
Service Canada
Description of the program.
Canada Revenue Agency (CRA)
Form XE8, Federal Gasoline Excise Tax Refund Program
Phone: 1-800-959-8281 (information) or 1-800-959-3376 (order form).
