Seniors experiencing a loss of autonomy: Financial assistance related to health and well‑being

The tax credit for medical expenses or care is from the provincial government. It allows you to deduct certain amounts from the income tax you have to pay.

Medical expenses (Revenu Québec)

Conditions apply for this tax credit

To apply for this tax credit, you must:

• have paid an amount to cover eligible expenses or eligible medical care.
• have paid an amount to cover eligible expenses exceeding 3% of your net income or, if you’re married or have a de facto partner, 3% of your income as a couple.

If you’re already claiming tax credits for your medical expenses or care (e.g., tax credit for home-support services for seniors), other conditions may apply.

You can claim a tax credit for yourself or for your spouse or de facto partner, or for someone you legally represent5 (e.g., you’re their tutor or mandatary, etc.).

Eligible expenses

Only some of the expenses incurred for your health or the health of the person close to you are eligible. Here are a few examples:

• Dental care provided by a dentist, unless it’s for purely cosmetic purposes,
• Most prescribed medications,
• Remuneration for an attendant who provides care, if certain conditions are met.

For the full list of eligible medical expenses:

Medical Expenses (Revenu Québec)

Has your insurer already reimbursed some of your eligible medical expenses?

If you’ve already been reimbursed (under a private insurance policy, for example) for medical expenses or care that would normally be eligible, the amount of the reimbursement must be deducted from your calculations.

On the other hand, the insurance premium you pay can be claimed as an eligible expense.

Documents to complete for your income tax return

When you file your income tax return, you must fill out the corresponding parts of the form. For 2023, it’s line 381.

Revenu Québec could ask for your receipts

Most of the time, supporting documentation won’t be requested when you apply for this tax credit.

Nevertheless, Revenu Québec might ask you to provide receipts.

Line 381 – Medical expenses (Revenu Québec)

Did you know?

You can claim both the provincial tax credit for medical expenses or care and the federal medical expense tax credit.

How to calculate the amount of the tax credit

Under this tax credit, you’re entitled to 20% of the total eligible expenses that exceed 3% of your net income or, if you’re married or have a de facto partner, of the total of both your net incomes.

Non-refundable tax credit

This tax credit is non-refundable. That means the amount of the tax credit is simply deducted from the amount you would normally pay in income tax.

In other words, if you have no income tax to pay, you won’t receive a refund from the provincial government, even if you meet all the eligibility requirements.

Important

A similar but refundable tax credit is offered to some people. For more information, see the section entitled “Refundable tax credit for medical expenses.”

The refundable tax credit for medical expenses is a tax credit from the provincial government. The purpose is to compensate for part of the medical expenses you pay when they’re higher than a certain income level.

Refundable tax credit for medical expenses (Revenu Québec)

Conditions for applying for this tax credit

To apply for this credit, you must:

• be 18 years old or older.
• have earned income equal to or greater than the minimum amount. For 2023, the minimum amount was $3,470.
• have filled out the section for the tax credit for medical expenses or care in your income tax return (see previous section) or asked for a deduction for goods and services to support a disabled person.

Documents to complete for your income tax return

When filing your income tax return, you must fill out the corresponding parts of the form and schedule provided by Revenu Québec. For 2023, it’s line 462.

Revenu Québec could ask for your receipts

Most of the time, no supporting documents will be requested when you apply for this tax credit.

Nevertheless, Revenu Québec might ask you to provide receipts.

The amount varies depending on your situation

The amount you’re entitled to varies depending on your income and the total amount of your eligible expenses.

Refundable tax credit for medical expenses (line 462) (Revenu Québec)

A refundable tax credit

This tax credit is refundable. That means that you could receive money even if you have no income tax to pay.

The tax credit for medical expenses is a tax credit from the federal government. It allows you to deduct certain amounts from the income tax you have to pay.

Conditions for applying for this tax credit

To apply for this tax credit, you must:

• have paid an amount to cover eligible expenses or eligible medical care that exceeds 3% of your net income or an amount established by law. For 2023, the amount established by law is $2,635.

You can claim this tax credit for yourself or for someone close to you if they’re your spouse, your de facto partner, your parent, or another person who is dependent on you.

Eligible expenses

Only certain expenses incurred for your health or the health of the person close to you are eligible for this tax credit.

Here are a few examples of eligible expenses:

• Most of the dental care provided by a dentist
• Most prescribed medications
• Remuneration for an attendant, if certain conditions are met.

For a more detailed list of eligible medical expenses:

Details of medical expenses (Government of Canada)

Read the list of medical expenses covered by each tax credit carefully, because the lists for the federal and the provincial tax credits are different.

Has your insurer already reimbursed some of your eligible medical expenses?

If you’ve already been reimbursed (under a private insurance policy, for example) for medical expenses or care that would normally be eligible, the amount of the reimbursement must be deducted from your calculations.

On the other hand, the insurance premium you pay can be claimed as an eligible expense.

Documents to complete for your income tax return

When you prepare your income tax return, you must fill out the corresponding parts of the form. For 2023, you have to fill out line 33099 or line 33199, depending on your situation.

Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return (Government of Canada)

The Canada Revenue Agency could ask for your receipts and other supporting documentation

You must obtain specific pieces of supporting documentation (e.g., attestation, doctor’s prescription, etc.) for certain types of medical care.

Most of the time, no other supporting documents will be requested when you apply for this tax credit, although the Canada Revenue Agency might ask you for some if they need them. They might also ask you to provide receipts.

For a more detailed list of the additional documents required:

Details of medical expenses (Government of Canada)

The amount varies depending on your situation

The amount an applicant is entitled to varies depending on their income and the total amount of eligible expenses.

It might be a good idea to compare the amount that each of you can claim before applying, since the amount of the tax credit depends on the income of the person applying for it.

You can claim more than one tax credit for the same expense

You can include the same expense in the calculation of the medical expenses tax credit and of the home accessibility tax credit.

You can claim both the provincial tax credit for medical expenses or care and the federal medical expense credit.

A non-refundable tax credit

This tax credit is non-refundable. That means that the amount of the tax credit is simply deducted from the amount you normally have to pay in income tax.

In other words, if you have no income tax to pay, you won’t receive a refund from the federal government, even if you meet all the eligibility requirements.

The credit for severe and prolonged impairment in mental or physical functions is a tax credit from the provincial government. It allows you to deduct certain amounts from the income tax you have to pay.

Amount for a severe and prolonged impairment in mental or physical functions (Revenu Québec)

Eligibility for this tax credit

To apply for this tax credit, you must have a severe and prolonged impairment in your mental or physical functions.

The impairment or the cumulative effect of the restrictions it causes must create a marked restriction in your ability to perform a basic activity of daily living.

Important

As a general rule, you can’t apply for this tax credit if you’re already claiming a (provincial) tax credit for medical expenses or care for remuneration for a full-time attendant or for expenses for full-time care in a nursing home because of the impairment.

You have to choose between these two tax credits, opting for the one that benefits you the most.

Documents to complete for your income tax return

When you file your income tax return, you must fill out the corresponding parts of the form and the schedule provided by Revenu Québec. For 2023, it’s line 376.

Supporting documentation is necessary in some situations

If it’s your first application for this tax credit, you have to provide a certificate from an authorized health professional (e.g., doctor, nurse practitioner, etc.).

Certificate respecting an impairment (Revenu Québec)

A fixed amount

For 2023, the maximum amount of tax credit for severe and prolonged mental or physical impairment is $534.

A non-refundable tax credit

This tax credit is non-refundable. That means that the amount of the tax credit is simply deducted from the amount you normally would have to pay in income tax.

In other words, if you have no income tax to pay, you won’t receive a refund from the provincial government, even if you meet all the eligibility requirements.

The disability tax credit (DTC) is from the federal government. It allows you to deduct certain amounts from the income tax you have to pay. It’s also called the “tax credit for mental or physical impairment.”

Disability tax credit (DTC) (Governement of Canada)

Eligibility for this tax credit

To apply for this tax credit, you must:

• have a severe and prolonged impairment in physical or mental functions.

or

• be a family member of a person with a severe and prolonged impairment in physical or mental functions (e.g., spouse, partner, sister, brother, nephew, niece, etc.).

The impairment or the cumulative effect of the restrictions it creates must cause a marked restriction in the ability to perform a basic activity of daily living.

Who is eligible – Disability tax credit (DTC) (Governement of Canada)

Important

As a general rule, you can’t apply for the DTC if you’re already claiming the (federal) medical expense tax credit for remuneration for a full-time attendant or for expenses for full-time care in a nursing home because of the impairment.

Claiming other tax credits could also have an impact on the DTC. 80 Talk to an accountant or tax specialist to help you choose the tax credit(s) that will benefit you the most.

You can apply at any time

You can apply for a DTC at any time of the year by filling out the form available on the Government of Canada website.

Along with your form, you must submit a certificate from an authorized health professional (e.g., doctor, nurse practitioner, etc.). To find out who the authorized professionals are in your situation and how to apply:

How to apply – Disability tax credit (DTC) (Governement of Canada)

The Canada Revenue Agency will then consider whether you’re eligible for the DTC. If so, you can apply for the DTC when you submit your income tax return by filling out the corresponding line. For 2023, it’s line 31600, 31800, or 32600, depending on your situation.

Claiming the credit – Disability tax credit (DTC) (Governement of Canada)

A fixed amount

For 2023, the amount of the DTC is $1,181 for most Quebec residents.

A non-refundable tax credit

This tax credit is non-refundable. That means that the amount of the tax credit is simply deducted from the amount you would normally pay in income tax.

In other words, if you have no income tax to pay, you won’t receive a refund from the federal government, even if you meet all the eligibility requirements.

The independent living tax credit for seniors is a from the provincial  government. It compensates for some of the expenses incurred to continue living independently.

Independent living tax credit for seniors (Revenu Québec)

Eligibility for this tax credit

To apply for this tax credit, you must:

• be at least 70 years old.
• have incurred expenses for:
  
  
  • the purchase, lease, or installation of certain equipment or fixtures in your main residence to be used to continue living independently (e.g., a hospital bed, a walker, a hearing aid, a walk-in bathtub, etc.).
    
    or
  • a stay in a functional rehabilitation transition unit, which is a resource offering accommodation and services focusing on reeducation and rehabilitation for seniors who are experiencing a loss of autonomy to help them return home after hospitalization.

You can apply for this tax credit for yourself or for your spouse or de facto partner.

Eligible expenses

The equipment or fixtures purchased, leased, or installed must be listed in the legislation.

For a full list of the equipment and fixtures that are covered and to find out what expenses are covered for a stay in a functional rehabilitation transitional unit:

Independent living tax credit for seniors (line 462) (Revenu Québec)

Documents to complete for your income tax return

When filing your income tax return, you must fill out the corresponding parts of the form. For 2023, it’s line 462.

The amount varies depending on your situation

To find out the amount of your tax credit:

• Add all expenses incurred for eligible equipment and fixtures that you purchased, leased, or had installed in your main residence to continue living independently.
• Subtract $250 from the total amount.
• Multiply what’s left by 20%.

For expenses incurred for a stay in a functional rehabilitation transitional unit, each stay must be dealt with separately if there was more than one stay during the year. You can claim the equivalent of 20% of the expenses for each of your stays, up to a maximum of 60 days.

Important

You can’t claim this tax credit if you’ve already claimed another tax credit for the same expenses (e.g., medical expense tax credit, tax credit for home- support services for seniors, etc.).

You have to choose between the tax credits available, opting for the one that benefits you the most.

If you’ve already been reimbursed (under a private insurance policy, for example) for expenses that would normally be eligible, the amount of the reimbursement must be deducted from your calculations.

A refundable tax credit

This tax credit is refundable. That means you could receive money even if you have no income tax to pay.