Summary of tax credits and deductions for families
About the information provided
Please note that Kaleido does not provide tax advice. Our aim is simply to present the information in an accessible way. Since we are not specialists, some nuances may have been missed. We recommend that you consult a tax expert to validate or clarify the application of the benefits mentioned on this page.
Quebec and Canadian families have access to a variety of tax credits, deductions and benefits that can reduce their tax burden and increase their disposable income. Whether you are the parent of a young child, a single parent, a caregiver or the parent of a disabled child, there are a number of measures you can take to lighten the load on your wallet.
Learn about the amounts and eligibility rules for the main federal and provincial programs so you can better understand what you qualify for. You may be able to reduce your tax liability or even receive a refund on your next tax return.
Discover your main tax credits
The following tables highlight the programs offered to families by the federal government and the Quebec provincial government, focusing on two key areas: child allowances and deductions or credits for childcare expenses. You can quickly compare the amounts, eligibility criteria and specific features of each program.
Federal and provincial family allowance comparison chart (Quebec)
Federal child benefits and Quebec family allowances differ in several key elements, including their structure, criteria and the way amounts are determined. Although they both aim to support family income, these measures take different approaches.
| Program | Canada Child Benefit (CCB) | Family Allowance (Retraite Québec) |
|---|---|---|
| Type | Tax-free benefit | Refundable tax credit paid in the form of a benefit |
| Benefit | Monthly support based on family income | Quarterly support based on income, family situation and number of children |
| Calculation | Maximum amounts per child, reduced according to adjusted family net income |
Amounts adjusted according to family income, marital status, custody and number of children |
| Maximum amounts |
For the payment period from July 2025 to June 2026: For a child under 6:
|
For the year 2026: For a child under 18:
|
| Supplements | For a disabled child:
|
For a single-parent family:
|
| Indexation | Yes, annual indexation according to inflation | Yes, cost-of-living adjustment in January |
| Age criterion | Child under 18 | Child under 18 |
| Payments | Monthly | Quarterly (March, June, September, December) |
| Validity period | Benefit year: July to June | Calendar year: January to December |
Comparison of federal and provincial measures for childcare expenses
The difference between the federal child care expense deduction and the Quebec tax credit for childcare expenses is based on three main elements: taxability, how the amount is calculated and who can claim it. Although these two measures have the same objective—to reduce the cost of childcare—they work in different ways.
| Canada | Quebec | |
|---|---|---|
| Type | Income deduction | Refundable credit |
| Benefits | Reduces taxable income | Can result in a refund |
| Calculation | Annual limit per child | Rates based on income (up to 78%) |
| Maximum amount | Child under 7:
|
Child under 7:
|
| Indexation | No, fixed amount | Yes, amount subject to cost-of-living adjustment in January |
| Age criterion | Age reached at some point during the year No limit for a disabled dependent child |
Age at December 31. No limit for a disabled dependent child |
| Eligible parent | Parent whose income is lower | Parent who pays the expenses |
| Subsidized services | Eligible basic contribution | Ineligible |
| Advance payments | No | Yes |
| Validity period | Benefit year: July to June | Calendar year: January to December |
Summary of federal tax credits for families
Canada Child Benefit (CCB)
Canada Child Benefit is a tax-free monthly benefit paid to families with children under 18. The amount depends on adjusted family net income and the child’s age. For the period July 2025 to June 2026, this can be up to $7,997 per year for a child aged 0 to 5, or up to $6,748 for a child aged 6 to 17. This benefit is designed to help parents cover the costs of education, childcare and basic needs.
Child Disability Benefit (CDB)
This supplement for disabled children can reach up to $3,410/year (for the period from July 2025 to June 2026) and is in addition to the CCB for children eligible for the disability tax credit. This benefit supports families whose children need extra care.
Benefits for caregivers
This Canadian caregiver credit applies if you have a child or adult dependent with a mental or physical infirmity. For an eligible child under 18, the projected benefit is $1,247 for 2025 and $1,228 for 2026. Other amounts apply for eligible spouses, common-law partners or dependents aged 18 and over.
Childcare expenses
Childcare expenses, in most cases, can be deducted from the taxable income of the parent with the lower net income. This deduction is designed to recognize expenses incurred to obtain childcare so that the parent can work, study or do research.
- Eligible expenses include: daycare, school daycare, day camps, etc.
- They do not include: education or extracurricular activities.
- See our article on childcare deductions and credits for details.
Deductions for support payments
The federal deduction for support payments reduces the taxable income of people who pay support payments. To be valid, support payments must:
- be periodic (not a lump sum, with some exceptions);
- be provided for in a legal document (order or written agreement);
- be paid to an eligible person according to tax rules.
Tax rules vary according to the type of support: for children or for former spouses. There is no statutory maximum for this deduction.
Overview of tax credits for Quebec families
Family Allowance (Retraite Québec)
The Family Allowance is paid to all Quebec families with children under 18. It guarantees a minimum amount for everyone. This amount is set at $1,221 per child in 2026, with another $430 for single-parent families.
This benefit varies according to net family income, number of children and parental situation. It can reach $3,068 per child, or up to $4,145 in the case of a single-parent family. It is paid four times a year by Retraite Québec and is designed to support children’s basic needs. Benefits are recalculated in July according to your family situation.
- You can consult the 2026 Benefit Amounts and Key Data on the Revenu Québec website or in the “My benefits” section of your online account.
Supplement for the Purchase of School Supplies
The Supplement for the Purchase of School Supplies is an addition to the Family Allowance (Retraite Québec). This represents an amount of $127 for the 2026-2027 school year, for any child aged 4 to 16 (or 17 if disabled) on September 30 of that school year.
Supplement for Handicapped Children
The Supplement for Handicapped Children (SHC) is an addition to the Family Allowance (Retraite Québec). The maximum amount is $2,892 in 2026 for an eligible child under 18 with a disability. The Supplement for Handicapped Children Requiring Exceptional Care provides additional financial assistance to parents who must care for a child who is seriously ill or has severe disabilities.
Tax credit for childcare expenses
The tax credit for childcare expenses is a refundable credit that covers a significant portion of expenses based on family income: the lower the family income, the higher the refund rate, up to 78%. It applies to unsubsidized childcare expenses incurred in order to work, study or look for a job, and can also be received monthly through advance payments.
- Check out our article on childcare deductions and credits to learn more.
Credit for physical, artistic and cultural activities
The tax credit for children’s activities helps reduce the cost of physical, artistic and cultural activities. It offers a fixed amount of $100 per year for registrations for recognized activities.
Maximize your tax return with tax benefits
Learn how to optimize your tax return with our tax preparation guide. This tool will help you gather the right documents, identify the credits and deductions to which you are entitled, and avoid costly oversights.
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Other measures, deductions and eligible expenses
Certain other expenses can reduce your taxable income:
- medical expenses;
- moving expenses;
- post-secondary education expenses;
- support payments.
Measures for single-parent families
Single-parent families benefit from additional amounts, notably in the calculation of child support and certain non-refundable credits.
Measures for low- and middle-income families
Moderate-income households can receive:
- solidarity credit;
- provincial supplements;
- increased benefits for children.
Tax credits for adoption expenses
The tax credit for adoption expenses covers part of the cost of adopting a child, including legal, agency and travel fees. It supports adoptive parents by reducing the often-high cost of the adoption process.
The main difference between the two levels of government lies in the nature of the credit:
- At the federal level, this is a non-refundable credit, which reduces the tax payable. It represents 14% of eligible expenses in 2026, up to a maximum receivable of $2,796.
- In Quebec, it is a refundable credit, which means you can obtain an amount even without paying tax. This tax credit is equal to 50% of eligible adoption expenses. The maximum amount that can be received is $10,000 per child.
Eligibility criteria are also framed differently, particularly with regard to the legal recognition of adoption in Quebec.
What if you used your tax benefits as financial leverage?
Maximizing your tax benefits could result in an attractive refund this year, and investing this tax refund in an RESP could become a very effective savings strategy. In fact, the Registered Education Savings Plan also offers significant advantages for your family, since it allows your savings to grow tax-free and gives you access to generous government grants such as the CESG, QESI (in Quebec) and CLB.
Frequently asked questions (FAQ)
Families can claim the childcare credit, the credit for artistic and physical activities, the adoption credit and child support.
The main credits are the Canada Child Benefit (CCB), the Child Disability Benefit (CDB), the deduction for child care expenses, the spouse or common-law partner amount and caregiver credits.
Eligibility for the Canada Child Benefit depends on adjusted family net income, the number of children and their ages.
Yes. Childcare expenses can be deducted at the federal level and are eligible for a refundable credit in Quebec.
Some tax-eligible medical expenses include: prescription drugs, professional care (doctor, dentist, psychologist, physical therapist, etc.), essential medical devices (CPAP, wheelchair, orthotics, prosthetics, hearing aids), hospital or surgical fees, medical transportation (ambulance or necessary travel) and private health insurance premiums (including RAMQ premium in Quebec). Consult the list on Canada.ca.
Also, you can claim this tax credit from Revenu Québec only under certain conditions, notably if you have paid medical expenses that exceed 3% of your net income.
Yes, certain non-refundable credits can be transferred, such as education credits.
No. RESPs do not provide tax credits. Rather, their tax advantage lies in the tax-sheltered growth of the sums invested. Additionally, they give access to very advantageous government grants, such as the CESG, the QESI for Quebec and the CLB for eligible families.
