Quebec disability tax credit: the provincial amount
What Quebec adds on top of the federal DTC
Quebec pays a separate disability amount on line 376: the 2025 figure, which certificate to file, and the transfer rule that differs from the federal DTC.
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A CRA approval does not finish the job in Quebec. Revenu Quebec runs its own disability amount, on its own line, with its own age floor and its own certificate. This guide covers the 2025 tax year for people who file a Quebec return, and it assumes nothing about whether your federal file is already approved.
What is the Quebec amount for a severe and prolonged impairment?
It is a non-refundable Quebec tax credit claimed on line 376 of the TP-1 return. It reduces Quebec income tax payable for people who were 18 or older during the year and had a severe and prolonged impairment in mental or physical functions certified by a recognized health professional.
The amount for 2025 is $4,123. Non-refundable amounts on lines 359 through 376 are totalled on line 377, then converted at 14% on line 377.1. A filer with enough Quebec tax payable therefore keeps up to $577.22 for the year.
The federal Disability Tax Credit runs in parallel and does not replace it. The CRA disability amount is $10,138 for 2025 at 18 and older, converted at the lowest federal rate. That rate is 14.5% for 2025 because it moved from 15% to 14% on July 1, 2025, which works out to $1,470.01 of federal tax relief.
How does the Quebec amount differ from the federal DTC?
Three differences decide most real cases: the age floor, whether an unused amount can move to someone else, and which certificate the tax authority will accept. The federal credit follows the family. The Quebec credit stays with the person who has the impairment.
| Item | Federal DTC (CRA) | Quebec amount (line 376) |
|---|---|---|
| 2025 amount | $10,138 at 18 and older, plus a $5,914 supplement for children under 18 | $4,123, only if you were 18 or older during the year |
| Conversion rate | 14.5% for 2025 | 14% |
| Unused amount | Transferable to a supporting family member or a spouse | No transfer. Only the person with the impairment can claim it |
| Certificate | Form T2201 | Form TP-752.0.14-V, or a copy of T2201 with exceptions |
| Past years | Up to 10 years back | Check Revenu Quebec's adjustment rules for your own situation |
The transfer rule is where families get caught. Revenu Quebec's own guide states that only the person with the disability can claim the credit, and its benefits table marks both the spouse and the parents as ineligible. An adult with no Quebec tax payable gets nothing from line 376 that year, even while a parent claims the transferred federal amount on a federal return.
The age floor is the second trap. Ottawa pays a supplement for children under 18. Quebec opens line 376 only at 18, and the amount can be reduced or cancelled when you turn 18 during the year.
Who can certify the impairment in Quebec?
Revenu Quebec accepts certification from a physician, a specialized nurse practitioner, an optometrist, an audiologist, a speech-language pathologist, an occupational therapist, a psychologist or a physiotherapist, depending on the case. The list is wider than most applicants assume before they ask.
The impairment must have lasted, or be expected to last, at least 12 consecutive months. Two separate situations open the door, and they do not carry the same paperwork.
| Situation | What has to be shown | Form required |
|---|---|---|
| Situation 1: marked restriction | Even with therapy, devices or medication, you are always or almost always unable to see, or unable to perform a basic activity of daily living without taking an inordinate amount of time, or restricted in more than one of those activities where the cumulative effect equals a single marked restriction | TP-752.0.14-V or a copy of T2201 |
| Situation 2: life-sustaining therapy | Because of a chronic illness, therapy prescribed by a physician or specialized nurse practitioner at least twice a week, essential to maintaining a vital function, requiring at least 14 hours per week | TP-752.0.14-V is mandatory |
The basic activities of daily living are speaking, hearing, walking, eliminating, feeding or dressing yourself, and functioning in everyday life through the necessary mental functions. Remunerated work, social activities, recreational activities and housekeeping are explicitly excluded.
The 14-hour count in situation 2 includes travel, medical appointments and post-treatment recovery. Effective 2021, Revenu Quebec treats type 1 diabetes therapy as meeting the essential-therapy criteria.
Which certificate do you send, TP-752.0.14-V or T2201?
By default a copy of the federal T2201 is enough, because Revenu Quebec accepts it instead of its own certificate. Two exceptions force the Quebec form, and both of them cover information that the federal certificate does not collect in the same way.
First exception: situation 2, the life-sustaining therapy route. Second exception: when someone claims the Quebec tax credit for caregivers with regard to you, that person must file TP-752.0.14-V to confirm you cannot live alone or need help with a basic activity of daily living.
The certificate is filed the first time you enter the amount, not every year. If you file your return online, the form has to be mailed separately. You can mail it as soon as the health professional completes it rather than waiting for filing season, and it can be signed electronically. If your health improves after a certificate is on file, you have to tell Revenu Quebec.
What can block the Quebec claim?
One rule disqualifies line 376 when certain costs are already used for the medical expense credit. It targets fees for full-time residence in a nursing home and remuneration paid to a full-time attendant, on your return or on someone else's.
The exception has three conditions that all have to hold: the nursing home receipt shows an amount specifically for a full-time attendant's remuneration, the amount included in medical expenses is $10,000 or less, and only that attendant portion is included. The same $10,000 ceiling applies to attendant remuneration on its own.
In practice, a household that claims a full year of nursing home fees as medical expenses can forfeit the $577.22 sitting on line 376. Running the numbers both ways before filing is worth the time.
What else does the Quebec certificate unlock?
Entitlement to line 376 opens other Quebec measures, from the adapted work premium to the caregiver credit. It is not automatic in every case, but it is a recognized entry point in several credits that households routinely leave unclaimed on the table.
| Quebec measure | Link to the impairment | 2025 order of magnitude |
|---|---|---|
| Adapted work premium (line 456) | One qualifying route is being entitled to the amount for a severe and prolonged impairment for the year | Refundable credit, amount depends on family situation |
| Tax credit for children's activities | The maximum doubles for a child with a severe and prolonged impairment when eligible fees reach $125 | Up to $200 per child instead of $100 |
| Tax credit for caregivers | Requires TP-752.0.14-V filed by the caregiver, not T2201 | Maximum of $1,494 or $2,988 depending on the situation |
| Medical expenses | Administrative services paid to obtain a certificate respecting an impairment are an eligible medical expense | Based on fees actually paid |
These figures come from Revenu Quebec's IN-132-V guide, 2025 version. Each measure carries its own separate conditions, and line 376 entitlement is only one of them.
Where to start if nothing has been filed yet
Start federally. A T2201 accepted by the CRA does two jobs: it delivers the federal credit, and it can be filed as-is with Revenu Quebec outside the two exceptions above. Our guide to the T2201 application form covers how the federal certificate is built and what the CRA looks for.
Next, check whether your case is situation 2. If it is, plan for TP-752.0.14-V from the start instead of discovering it after a Quebec notice of assessment. Our pages on federal eligibility criteria and medical conditions and the DTC in Quebec deal with the federal test itself, which is the same across the country.
If past years are in play, the federal side allows claims going back up to ten years, covered in our guide on claiming the DTC for past years. Federal approval is also what opens a Registered Disability Savings Plan, a separate mechanism from either tax credit described here.
Official sources: Revenu Quebec, amount for a severe and prolonged impairment and form TP-752.0.14-V, Certificate Respecting an Impairment.
Frequently asked questions
Can the Quebec disability amount be transferred to a parent or a spouse?
No. Revenu Quebec's IN-132-V guide states that only the person with the disability can claim this credit on their return, and its benefits table marks both spouse and parents as ineligible. The federal disability amount behaves differently and remains transferable to a supporting family member or a spouse.
Do you need federal DTC approval before claiming the Quebec amount?
Not strictly, but it is the simplest route. Revenu Quebec accepts a copy of federal form T2201 instead of its own TP-752.0.14-V certificate. Two cases still force the Quebec form: the life-sustaining therapy situation, and a caregiver credit claimed by another person with regard to you.
Does a child under 18 qualify for the Quebec line 376 amount?
No. Line 376 applies to people who were 18 or older during the year, and the amount can be reduced or cancelled if you turned 18 during that year. The federal supplement of $5,914 for children under 18 has no direct equivalent on this line of the Quebec return.
How much is the Quebec disability amount worth in 2025?
The amount entered on line 376 is $4,123 for 2025. Non-refundable amounts are converted at 14% on line 377.1 of the TP-1 return, which is at most $577.22 of Quebec tax relief. Insufficient Quebec tax payable in the year reduces what the credit is actually worth.
Does type 1 diabetes qualify for the Quebec amount?
Effective 2021, Revenu Quebec treats type 1 diabetes treatments as meeting the criteria for therapy essential to maintaining a vital function. That route falls under situation 2, which means the TP-752.0.14-V certificate is mandatory rather than a copy of the federal T2201 form.
Does the Quebec certificate have to be filed every year?
No. The certificate is filed the first time you enter the amount on line 376. You do have to inform Revenu Quebec if your health improves after the last certificate was filed. Filers who send their return online must mail the paper form separately.
Two returns, two decisions
The federal DTC and the Quebec amount are claimed separately, with different amounts and different transfer rules. Once the CRA approves the DTC, you become eligible for a Registered Disability Savings Plan. Terry opens RDSPs online and walks through what federal approval actually unlocks after that.
