Disability
From a legal standpoint, the Quebec and Canadian governments do not have the same definition for a “disabled person.” Furthermore, the eligibility criteria may change from one tax measure to another. Therefore, you should check the criteria.
Recognized disabilities:
- You are visually impaired;
- You require life-sustaining therapy;
- Your disability limits one or more of your daily living activities (speaking, hearing, walking, eliminating bodily waste, feeding or dressing yourself);
- Most of the time (at least 90% of the time), the effects of your disability limit your ability to carry out one or more activities of daily living even with appropriate devices, medication and therapy.
The impairment in physical or mental functions must last for at least 12 consecutive months.
The T2201 Disability Tax Credit Certificate (federal) and TP-752.0.14 Certificate Respecting an Impairment (provincial) forms must be completed by a healthcare professional who can confirm the nature of your impairment and transmitted to the tax authorities who will verify your eligibility.
First-time home buyers’ tax credit
You can benefit from a first-time home buyers’ tax credit if you meet the following conditions:
- You purchased a qualifying home for the first time;
- You must not have lived in any other home that you, your spouse, or your common-law spouse owned in the acquisition year or in any of the four previous taxation years;
- For federal and provincial purposes, the residence must have been acquired with the intention of making it your principal residence. You must therefore occupy your property no later than one year after the acquisition date;
- For provincial purposes, your province of residence must be Quebec at December 31.
Disabled persons:
You do not have to be a first-time home buyer to qualify for the credit if:
- You are eligible for the disability tax credit or the related person for whom you acquired the home is eligible for the credit;
- The purchase of the home allows the disabled person to live in a more accessible home or in a home that is better suited to their needs.
Tax credit for home-support services
If you were 70 or older at the end of the taxation year, you may be eligible for a credit for certain expenses related to home-support services. This may include rent (if you rent your home), housekeeping, land maintenance (if you own your home) and nursing services.
Tax credits for caregivers
You may be eligible for a federal caregiver credit if you have provided care for your spouse or common-law spouse, or a dependent with a physical or mental disability. You may also be eligible for a provincial tax credit if you care for a relation who is 70 or older and who lives with you.
Person living in a remote area
You can benefit from a tax credit for residents of remote areas if you meet the following condition:
- You have lived in a remote area for a continuous period of at least six consecutive months.
This period may have begun or ended during the year or may have straddled another year.
The deduction amount is calculated based on whether you live or lived in an intermediate or Nordic region.
Moving expenses
Your moving expenses may be tax deductible if you are in one of the following situations:
- You moved to Canada in order to hold a job, practice a profession, operate a business, or attend an educational institution where you were enrolled full-time in a post-secondary program;
- You moved at least 40 kilometres closer to your place of study or new place of work.
Most of the following usual moving expenses are deductible:
