Quebec deductions and credits: match the claim to the evidence

A receipt does not have one universal tax value. For 2025 returns, start by identifying what the claim changes, who can claim it and whether an amount has already been used. This guide groups the decisions by evidence rather than promising a list of savings. Official references were checked September 27, 2026.

Three different effects on a return

• A deduction reduces the income used in the relevant calculation. A $1,000 deduction is not a $1,000 refund.
• A non-refundable credit reduces tax within its rules. An unused amount is not automatically paid in cash; transfer or carryforward provisions must specifically allow it.
• A refundable credit or benefit has its own eligibility, income and application rules. Filing a return does not guarantee payment.

Use the return for the correct year. Applying one percentage to all credits can give a wrong answer, particularly when federal rates or transitional measures change. The 2025 federal guide and Quebec schedules identify the actual calculations.

A claim-and-proof worksheet

Potential claim	Put in the file	Question to resolve
Tuition	T2202, RL-8, payment records, prior notices	Current-year fees, an unused balance, or a transfer?
Childcare	Provider receipts, child and household details, RL-24 where issued	Which expenses and claimant satisfy each system's rules?
Medical costs	Dated invoices and insurer statements	What was paid, reimbursed and already claimed?
Solidarity housing component	RL-31 or owner's municipal account identifier	Eligible dwelling and household situation on the relevant December 31?

Keep federal and provincial decisions separate. A federal childcare deduction and Quebec's Schedule C credit use different calculations; do not copy the federal tax result into the Quebec claim.

Tuition: record use before choosing a transfer

The federal Schedule 11 tracks the student's current tuition and unused amounts. A student should file the schedule even when there is no tax to pay so the unused balance is recorded. Current-year transfer rules and carried-forward amounts are different; a balance carried from an earlier year cannot simply be reassigned as this year's transfer.

Quebec uses Schedule T for the tuition or examination-fee credit. Complete it even if no credit is used or transferred in 2025. Revenu Québec permits the eligible unused current-year portion to be transferred to a parent or grandparent of the student or spouse, subject to the rules. Do not treat RL-8 box A as tuition: it relates to a separate post-secondary-study amount. Quebec line 398 explains the distinction.

Childcare and medical receipts need different sorting

For childcare, identify why the care was needed, the eligible child, the provider and the household circumstances. Federal T778 determines the allowable expenses and claimant, including exceptions; assigning the receipt to whoever expects the biggest refund is not the rule. Check Quebec Schedule C separately.

For federal medical expenses, choose an eligible 12-month period ending in 2025 and exclude amounts already claimed in 2024. Reconcile insurer reimbursements before preparing the claim. The claimant, dependant's relationship and applicable income threshold matter; a household spreadsheet should not silently combine every relative's bills. The CRA medical guide sets out eligible expenses and reimbursement exceptions.

Hypothetical reconciliation: a $1,000 dental invoice has a $700 insurer reimbursement. The unreimbursed amount is $300. That arithmetic establishes the amount to examine, not a $300 credit or refund; eligibility, the selected period and the claimant's calculation still apply.

Housing evidence for solidarity

For the 2025 housing component, an eligible tenant or subtenant uses the dwelling and tenant-count information from the RL-31. An owner uses the roll number or cadastral designation on the municipal account. The relevant housing status is December 31, 2025, and other eligibility conditions remain. Ask the landlord about a missing RL-31 rather than inventing a dwelling number.

Resolve overlaps before transmission

Mark each amount with the proposed claimant, return, year and source document. Compare prior notices before using a carryforward, and identify reimbursements beside the original receipt. For Montreal personal-return preparation, send those decisions and unresolved questions with the supporting documents. Students or new residents should also review the first-year guide, where residence dates can alter credit entitlement.

General information only; this guide does not constitute personalized tax advice.