Simplified fiscal procedures Since April 2012, to benefit from certain fiscal advantages from the Quebec and Canadian government, disabled persons will not have to fill out different forms for each government. In most cases, the Federal form T2201 will suffice.
However, if the person wishes to benefit from fiscal advantages available only in Quebec, such as Certificate Respecting an Impairment, they must fill out TP-752.0.14 form.
1.- If you have a disability or are a caregiver of someone with a disability, you may be eligible for the following tax credits, amounts, exemptions and special measures: Amount for a child under 18 enrolled in post-secondary studies and amount transferred by a child 18 or over enrolled in post-secondary studies, amount for a severe and prolonged impairment in mental or physical functions, amount for other dependants, disability supports deduction
expenses for medical services not available in your area, medical expenses, pension for a disabled person's child, adapted work premium, Québec prescription drug insurance plan premiums, RRSP withdrawals for a person with a functional impairment, tax credit for caregivers
tax credit for child-care expenses, tax credit for medical expenses, tax credit for respite of caregivers, tax credit for volunteer respite services, tax exemptions, tax rebates.
2.- Supplement for handicapped child The purpose of the supplement for handicapped children is to provide financial assistance for families to help with the care and education of a handicapped child. The physical or mental handicap must be serious .
You are entitled to the supplement for handicapped children if: you have at least one dependent child under age 18; your child has a physical or mental handicap that significantly limits him or her in carrying out daily activities for a period expected to last for at least 1 year, you live in Québec and you or your spouse is a Canadian citizen, a permanent resident of Canada within the meaning of the Immigration and Refugee Protection Act, a temporary resident or holder of a temporary resident's permit within the meaning of the Immigration and Refugee Protection Act, who has lived in Canada for at least 18 months, a protected person within the meaning of the Immigration and Refugee Protection Act.
What is a handicapped child according to the Regulation respecting the allowance for handicapped children? This allowance will be granted to a child with an impairment or a development disorder which considerably restricts the child's everyday activities and has a foreseeable duration of at least one year.
What determines if a child's handicap is serious? This is established by the medical advisors of the "Régie des rentes du Québec" in accordance with the criteria defined in the Regulation respecting the supplement for handicapped children. The following are taken into account when determining the seriousness of the handicap: Impairments that remain, even when available measures to make the child's life easier are used; the obstacles the child encounters in his or her environment; constraints for the child's family.
To obtain the application for a supplement for handicapped children form, you can: download it through the following web site: www.rrq.gouv.qc.ca/en/services/formulaires/soutien_aux_enfants/supplement_enfant_handicape or call : Montréal (514) 864-3873 or toll free 1-800-667-9625 ; contact your local CLSC or hospital. You must fill out the application form and enclose a professional's medical report and send it to: Régie des rentes du Québec, Case postale 7777, Québec (Québec) G1K 7T4.
Please note that you must absolutely enclose a professional's medical report (physician, physical therapist, occupational therapist, etc) who accessed and cares for the child and who best knows his or her state of health.
Keep in mind that the Régie will process your application upon reception of all the required documents only.
3.- Allowance for Special Needs Program - Youth Is your child admissible? Your child may be eligible to receive an allowance to cover the costs of the technical tools and material he or she requires at home to compensate for his or her disability and pursue his or her studies.