provincial · Quebec

Crédit déficience grave et prolongée

The crédit pour déficience grave et prolongée is Quebec's credit for a severe and prolonged impairment in mental or physical functions. It is the provincial version of the federal Disability Tax Credit (DTC — a federal tax credit that lowers tax for people with a severe and prolonged impairment). It is a non-refundable amount (it lowers the tax you owe, but the government does not pay you any unused part). For 2026, the amount is $4,208. It can cut up to $589 off your Quebec tax. You claim it at line 376. A recognized professional must attest that your impairment has lasted (or will last) 12+ months and markedly restricts a basic activity of daily living (a task you need for everyday life, such as walking or dressing).

Check if I qualify

Verified Aug 22, 2026
provincial program · Quebec

Tax filingNeeds DTC first

At a glance

Worth:: provincial twin of the DTC
Who:: You are 18 or older and have a severe and prolonged impairment in mental or physical functions. It has lasted, or is expected to last, at least 12 months in a row.
Apply:: Official program page

What it could be worth

Amount

provincial twin of the DTC

Amount: $4,123 (2025) or $4,208 (2026), adjusted each year.
Maximum credit value: $577 (2025) or $589 (2026) — the amount multiplied by 14%.
You claim it at line 376 of your Quebec income tax return.

Example: An adult with a DTC-approved marked restriction in walking asks their physician to attest the same facts for Quebec. They claim the $4,208 amount at line 376. That lowers their Quebec tax by up to $589 for 2026.

How it benefits you

It recognises the same conditions as the federal Disability Tax Credit, but on your Quebec return. If you already have DTC approval, this claim is simple.
The amount rises each year with inflation (indexation). Since January 1, 2023, you multiply it by 14% to work out your tax cut. It lowers Quebec tax for people who owe tax.
The test is the same as the federal one. You are (almost) always unable to do a basic activity of daily living. Or you are markedly restricted in one. Or you are limited in more than one, and the combined effect equals a marked restriction.
Many professionals can attest to your impairment: a physician, specialized nurse practitioner, optometrist, audiologist, speech-language pathologist, occupational therapist, psychologist, or physiotherapist.

What you need to qualify or apply

Needs the DTC first: this program unlocks once your Disability Tax Credit is approved. How the DTC works

Eligibility

You are 18 or older and have a severe and prolonged impairment in mental or physical functions. It has lasted, or is expected to last, at least 12 months in a row.
You are (almost) always unable to do a basic activity of daily living, even with therapy, devices, or medication. Basic activities are seeing, speaking, hearing, walking, eliminating, feeding, dressing, and mental functioning.
Or you are markedly restricted (seriously limited, most of the time) in one activity. Or you are limited in more than one, and the combined effect equals a marked restriction.
Paid work, social or recreational activities, and housework do not count as basic activities of daily living.
A recognized professional attests to the impairment. This can be a physician, specialized nurse practitioner, optometrist, audiologist, speech-language pathologist, occupational therapist, psychologist, or physiotherapist.

How to apply

Ask a recognized professional to complete and sign the attestation (a signed statement) of the severe and prolonged impairment.
Claim the amount at line 376 of your Quebec income tax return in the year you meet the conditions.
Keep the attestation with your records in case Revenu Québec asks for it.

Documents you may need

The attestation of severe and prolonged impairment, completed by a recognized professional.
Your Quebec income tax return (line 376).