PROVINCIAL
Quebec Tax News
On September 23, 2025, Revenu Québec released the tax news bulletin “Change to the Eligibility Age of a Child – Refundable Tax Credit for Childcare Expenses.”
As announced in the March 25, 2025, budget, the Québec Minister of Finance introduced a change related to the tax credit for childcare expenses.
Starting with the 2026 taxation year, the age of an eligible child for the tax credit will be reduced from under 16 years old to under 14 years old. Therefore, to qualify, the child must be under 14 years of age at some point during the year, and the childcare expenses may be eligible for the credit if all other conditions are met.
This measure aims to refocus tax assistance on families with younger children.
It should be noted that there continues to be no age limit for a child with a mental or physical infirmity who is dependent on an individual or on the individual’s spouse. You can view the original document by clicking here.
Information Bulletin 2025-2026
On October 10, 2025, the Quebec Minister of Finance issued Information Bulletin 2025-6 entitled “Adjustments to Certain Tax Measures and Harmonization with Various Federal Sales Tax Measures.”
The information bulletin provides clarifications regarding the R&D, Innovation and Pre-Commercialization Tax Credit (CRIC), notably specifying the nature of pre-commercialization activities, as well as stating that, to meet the definition of an “eligible corporation,” a company must have an establishment in Québec.
It also announces an adjustment to the conditions required for an individual or partnership subject to a tax under section 222 of the Act Respecting Municipal Taxation to benefit from the public utilities tax exemption.
Finally, it sets out the Ministry of Finance’s position regarding the legislative and regulatory proposals issued by the federal Department of Finance on August 15, 2025, concerning the GST/HST regime.
To view the information bulletin, click here.
Source : Flash fiscal, vol. 33, no 17, Montréal, Association de planification fiscale et financière, October 28th, 2025.
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This letter summarizes recent tax developments and tax planning opportunities; however, we recommend that you consult with an expert before embarking on any of the suggestions mentioned here that might be applicable to your own specific situation.
