Québec DTC 2026: Combined Credit at a Glance
| Component | 2026 Amount |
|---|---|
| Federal credit (14% of $10,341 federal disability amount) | $1,448 |
| Provincial credit in Québec (14% of provincial disability amount) | $2,260 |
| Combined annual credit for Québec residents | $3,708 |
A Québec resident with an approved form T2201 receives the same federal credit as every other Canadian, $1,448 per year for 2026. The provincial portion is calculated using Québec's lowest marginal tax rate of 14%. The combined annual figure of approximately $3,708 is the credit before any retroactive years and before any linked federal benefits are claimed. Compare the federal base amount in the 2026 DTC rates guide.
Why Québec's Provincial Credit Is What It Is
Québec uses a 14% lowest provincial marginal tax rate, the highest in Canada. Using the 2026 rate, the estimated provincial non-refundable credit value is about $2,260 and the combined 2026 credit planning value is about $3,708, before tax-payable limits, transfers, retroactive years, and separate Québec filing details. The trade-off: Québec residents pay higher provincial income tax overall, so a larger credit offsets a larger tax base. Québec is also the only province where the disability credit is administered independently through Revenu Québec rather than CRA.
The provincial credit is a structural outcome of Québec's tax base. It works the same way as Ontario's $599 credit or Québec's $2,260 credit: provincial disability amount multiplied by the lowest provincial marginal tax rate. What the credit unlocks beyond the dollar amount, including federal grants and bonds in the RDSP, the Child Disability Benefit for an approved person under 18, and the Canada Disability Benefit for working-age adults, is the same in every province.
How to Claim the DTC in Québec
Québec is the only province in Canada where residents must file a separate provincial form for the disability credit. The Canada Revenue Agency administers the federal review, and Revenu Québec administers the provincial review independently. Both reviews use similar medical criteria, but the determinations are made on separate files.
- Have form T2201 Part B completed by a qualified medical practitioner for the federal CRA review. See our T2201 application guide for the practitioner list.
- Submit T2201 to CRA for the federal Disability Tax Credit. The federal Notice of Determination typically arrives in 8 to 16 weeks.
- Complete form TP-752.0.14 for the Revenu Québec review and submit it to Revenu Québec. Québec uses its own medical reviewers who may take 12 to 18 weeks to issue a provincial determination.
- Claim the federal credit on Schedule 6 and the provincial credit on the Québec tax return (Schedule M). The Solidarity Tax Credit disability component is applied automatically once the provincial DTC is approved.
- For retroactive years, file form T1-ADJ for each prior federal tax year, and the corresponding Québec adjustment for each prior provincial year. Retroactive claims can go back up to 10 years.
If a previous federal or Revenu Québec application was denied, our DTC denied appeal guide covers the federal Notice of Objection process. The Revenu Québec appeal follows its own administrative process.
Québec Programs DTC Approval Helps With
The provincial credit in Québec is one piece of a larger picture. DTC approval also supports several Québec-specific and federal-linked programs that residents commonly claim alongside the credit. None of these follow automatically from DTC approval, but DTC documentation is recognised by the agencies that administer them.
Solidarity Tax Credit and Québec Public Drug Insurance
Québec's Solidarity Tax Credit provides an additional refundable amount for low and moderate-income Québec residents, calculated using three components including a housing component and a disability component for filers approved for the provincial DTC. The Solidarity Credit is filed alongside the federal return and the Québec tax return, and is paid quarterly. Many Québec DTC filers receive a Solidarity boost they would not otherwise qualify for.
Québec Public Prescription Drug Insurance
Québec's Public Prescription Drug Insurance plan provides drug coverage to residents not covered by a private group plan. The plan uses an income-based premium and deductible structure. Québec residents approved for the provincial DTC see a reduced premium calculation, since the DTC reduces taxable income for the same year. The interaction is indirect but real.
Federal benefits Québec residents can stack
Beyond the Québec-specific programs, DTC approval opens four federal benefits that work the same in every province. See our benefits hub for the full guides.
- Child Disability Benefit: up to $3,411 per year for a DTC-approved person under 18.
- Registered Disability Savings Plan (RDSP): up to $3,500 per year in CDSG plus $1,000 per year in CDSB for low-income families, lifetime cap $200,000.
- Canada Disability Benefit: up to about $200 per month for working-age adults 18 to 64.
- Home Accessibility Tax Credit: 15% credit on up to $20,000 of eligible renovations, max federal refund $3,000 per year.
A Real Québec Filing Scenario
The following example is illustrative. It describes a typical Québec filing flow and does not predict any individual outcome.
A Montreal resident with major depressive disorder and generalized anxiety met with her family doctor, who completed Part B of form T2201 for the federal CRA review. Because Québec administers its own provincial disability credit through Revenu Québec, she also completed form TP-752.0.14 and submitted it to Revenu Québec separately. The federal Notice of Determination arrived after CRA review, and Revenu Québec issued a separate provincial determination for the Québec tax years. She filed her federal return through Schedule 6 and her Québec tax return through Schedule M, with the Solidarity Tax Credit disability component applied automatically. The combined federal $1,448 and provincial amount in Québec of $2,260 created the highest 2026 combined credit planning value before tax-payable limits, transfers, and retroactive-year reassessments.
The illustrative point: in Québec, the DTC documentation can be reused as supporting evidence for the separate provincial programs above, but DTC approval is not a substitute for them.
Frequently Asked Questions, Québec DTC
Yes. Québec is the only province where residents must file a separate provincial form for the disability credit. Québec residents complete the federal form T2201 for the CRA federal review, and also complete form TP-752.0.14 and submit it to Revenu Québec for the provincial review. The medical criteria are similar, but the two reviews are independent.
Yes, it is possible, though uncommon. The CRA review and the Revenu Québec review apply similar but independently administered medical criteria. The Québec review can reach a different conclusion in cases where documentation is sparse or where Revenu Québec's medical reviewer interprets a borderline restriction differently. An appeal to Revenu Québec follows its own administrative process, separate from the federal Notice of Objection route.
The Solidarity Tax Credit is a separate Québec refundable credit with three components, one of which is a disability component for Québec DTC-approved residents. The Solidarity Credit is filed alongside the regular Québec tax return and is paid quarterly. Many Québec DTC filers, especially those with lower income, receive a Solidarity Credit increase they would not otherwise qualify for, which adds to the headline provincial credit amount.
Yes. CRA allows retroactive DTC claims for up to 10 prior tax years. File form T1-ADJ for each prior year. The Québec portion of the retroactive credit is applied automatically as long as you were a Québec resident on December 31 of the relevant year. See our retroactive DTC claims guide.
Your provincial DTC for a given tax year is based on your province of residence on December 31 of that year. Your federal T2201 approval is valid nationwide, so no re-application is needed when moving.