Federal tax credits and deductions Quebecers can claim on their 2025 return

Tax season has a way of sneaking up on people, and if you’re filing your 2025 federal return in Quebec, now is the time to make sure you’re not leaving money on the table.

The Canada Revenue Agency offers a range of federal tax credits and deductions that apply to all kinds of situations, whether you’re raising kids, caring for a family member, paying off student loans or just showing up to work every day. Some of them are obvious, while others tend to get overlooked entirely.

Here are some federal tax credits and deductions worth knowing about before you hit submit.

Child care expenses

If you paid for child care in 2025 so you could work or study, you may be able to deduct part of those costs from your taxable income. The child must have lived with you at the time and been under 16 — unless they have a disability and depend on you for regular care.

Eligible costs include daycare, babysitters, summer camps and school fees specifically for care rather than education. Amounts paid to your partner, a dependant or a close relative under 18 don’t qualify. Complete Form T778 and enter your total on line 21400. If you paid an individual, keep their SIN on file.

More about child care expenses

Canada Caregiver Credit

Supporting a spouse, child or close relative with a physical or mental impairment can qualify you for this non-refundable credit. Eligible relatives must live in Canada and rely on you for basic needs like food, shelter or clothing.

For 2025, you may be able to claim $2,687 for a dependent spouse or child, or up to $8,601 for adult dependants. The exact amount depends on your relationship to the person and their net income. Fill out Schedule 5 and use the appropriate claim line: 30300, 30400, 30425, 30450 or 30500.

More about the Canada Caregiver Credit

Disability Tax Credit

The Disability Tax Credit (DTC) is for people with a severe and prolonged impairment (or those who support someone who has one). It’s non-refundable, so it reduces what you owe rather than generating a refund, but it can make a significant dent.

For 2025, the base amount is $10,138 for adults 18 and older. For those under 18, a supplement brings the total to $16,052. If the person with the disability doesn’t use the full credit, unused portions may be transferable to a supporting family member. To apply, submit Form T2201 — a medical professional needs to complete part of it. Once approved, claim it on line 31600.

More about the Disability Tax Credit

Interest paid on student loans

Paying off a government-issued student loan? The interest you paid in 2025 may qualify for a non-refundable tax credit. Eligible loans include those issued under the Canada Student Loans Act, Canada Student Financial Assistance Act, Apprentice Loans Act, or Quebec Student Financial Assistance.

Bank loans and personal lines of credit don’t qualify. You can claim interest paid this year or carry forward unused amounts from the past five years. If you don’t owe much this year, it may be worth saving the claim. Enter your amount on line 31900.

More about student loan interest

Canada Training Credit

Took a course or professional certification exam in 2025? The Canada Training Credit is one of the few refundable federal credits available, meaning it can pay out even if you don’t owe taxes.

You can claim up to 50% of your eligible fees or your CTC limit for the year, whichever is lower. Your limit grows by $250 each qualifying year, up to a lifetime maximum of $5,000. To be eligible, you had to be between 26 and 65 at the end of 2025 and live in Canada all year. Check your limit in CRA My Account or on your latest notice of assessment, then enter your claim on line 45350.

More about the Canada Training Credit

Canada Employment Amount

Anyone who worked as an employee in 2025 can claim this basic non-refundable credit, which is meant to offset everyday work costs like commuting or buying work attire. No receipts needed.

The maximum for 2025 is $1,471 — or your actual employment income if it was lower. Enter whichever amount is less on line 31260.

More about the Canada Employment Amount

Canada Workers Benefit

If you were working but earning a lower income in 2025, the Canada Workers Benefit is worth a close look. It’s refundable, so it pays out even if you owe nothing, making it one of the more impactful credits available to lower-income earners.

For 2025, the maximum basic amount is $1,633 for single individuals and $2,813 for families. There’s also a disability supplement of up to $843. Note that Quebec has its own provincial version of this benefit with different thresholds. Claim it using Schedule 6 and enter the result on line 45300.

More about the Canada Workers Benefit

Home Buyers’ Amount

If you bought your first home in 2025, the Home Buyers’ Amount offers a non-refundable credit worth up to $1,500. Generally, you and your spouse or common-law partner can’t have owned a home you lived in during the previous four years — though an exception applies for those eligible for the Disability Tax Credit.

You can claim up to $10,000 on line 31270. If you bought with a partner, the credit can be split as long as the combined total doesn’t exceed $10,000.

More about home buyers’ amount

Home Accessibility Tax Credit

Homeowners who made renovations in 2025 to improve accessibility or safety for a senior or a person with a disability may be eligible for this non-refundable credit. Eligible expenses include building materials, fixtures, equipment rentals, permits and professional labour from tradespeople like plumbers, electricians or carpenters. Your own labour and tools don’t count.

You can claim up to $20,000 in eligible expenses per year. Complete the chart for line 31285 using the Federal Worksheet and enter the result on line 31285 of your return.

More about the home accessibility tax credit

Multigenerational home renovation tax credit

This refundable credit is for Quebecers who renovated their home in 2025 to create a self-contained secondary unit for a senior or an adult eligible for the Disability Tax Credit to live alongside a qualifying relative.

You can claim up to $50,000 in qualifying renovation expenses per completed project. The credit works out to 14.5% of your costs, up to a maximum of $7,250. Use Schedule 12 to calculate your claim and enter the result on line 45355.

More about the multigenerational home renovation tax credit

Donations and gifts

If you donated to a registered charity or eligible organization in 2025 — or before March 1, 2026 — you can claim the eligible amount on your return, along with any unused donations from the past five years.

This is a non-refundable credit. You can generally claim up to 75% of your net income in donations per year, and unused amounts can be carried forward for up to five years. Use Schedule 9 to calculate your total and enter the result on line 34900. If you’re carrying forward amounts from prior years, those need to be applied first.

More about donations and gifts