Quebec DTC 2026: Combined Credit at a Glance
| Component | 2026 Amount |
|---|---|
| Federal credit (15% of $9,872 federal disability amount) | $1,481 |
| Quebec provincial credit (14% of provincial disability amount) | approx. $2260 |
| Combined annual credit for Quebec residents | approx. $3741 |
A Quebec resident with an approved form T2201 receives the same federal credit as every other Canadian, $1,481 per year for 2026. The provincial portion is calculated using Quebec's lowest marginal tax rate of 14%. The combined annual figure of approximately $3741 is the credit before any retroactive years and before any linked federal benefits are claimed.
Why Quebec's Provincial Credit Is What It Is
Quebec uses a 14% lowest provincial marginal tax rate, the highest in Canada. The arithmetic produces a provincial credit of approximately $2,260 and a combined annual amount of about $3,741, the highest combined DTC in Canada. The trade-off: Quebec residents pay higher provincial income tax overall, so a larger credit offsets a larger tax base. Quebec 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 Quebec's tax base. It works the same way as Ontario's $599 credit or Quebec'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 Quebec
Quebec 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 Quebec provincial review and submit it to Revenu Québec. Quebec 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 Quebec provincial credit on the Quebec provincial 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 Quebec adjustment for each prior provincial year. Retroactive claims can go back up to 10 years.
If a previous federal or Quebec application was denied, our DTC denied appeal guide covers the federal Notice of Objection process. The Quebec provincial appeal follows its own administrative process through Revenu Québec.
Quebec Programs DTC Approval Helps With
The Quebec provincial credit is one piece of a larger picture. DTC approval also supports several Quebec-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 Quebec Public Drug Insurance
Quebec's Solidarity Tax Credit (Crédit d'impôt de solidarité) provides an additional refundable amount for low and moderate-income Quebec 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 and Quebec provincial returns and is paid quarterly. Many Quebec DTC filers receive a Solidarity boost they would not otherwise qualify for.
Quebec Public Prescription Drug Insurance
Quebec'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. Quebec 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 Quebec residents can stack
Beyond the Quebec-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 Quebec Filing Scenario
The following example is illustrative. It describes a typical Quebec 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 Quebec 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 approving the DTC arrived 9 weeks after submission. The Quebec provincial determination took approximately 14 weeks and approved her for the same tax years. She filed her federal return through Schedule 6 and her Quebec return through Schedule M, with the Solidarity Tax Credit disability component applied automatically. The combined federal $1,481 and Quebec provincial $2,260 produced the highest combined DTC available in Canada, before any retroactive years.
The illustrative point: in Quebec, 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, Quebec DTC
Yes. Quebec is the only province where residents must file a separate provincial form for the disability credit. Quebec 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 federal CRA review and the Quebec Revenu Québec review apply similar but independently administered medical criteria. The Quebec 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 Quebec refundable credit with three components, one of which is a disability component for Quebec DTC-approved residents. The Solidarity Credit is filed alongside the regular Quebec return and is paid quarterly. Many Quebec 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 Quebec portion of the retroactive credit is applied automatically as long as you were a Quebec 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.