Canada: Tax relief measures in Quebec (COVID-19)

Canada: Tax relief measures in Quebec (COVID-19)

Tax relief measures in Quebec announced in late June 2020 are intended to provide relief in response to the coronavirus (COVID-19) pandemic.


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The relief provisions include:

  • Allowing taxpayers to make an "ad hoc" adjustment to the calculation of remunerated hours, for the small business deduction
  • Permitting specialized nurse practitioners to issue a certification for the application of certain credits
  • Allowing distance learning expenses to be included in the refundable tax credit for childcare expenses and for purposes of the disability support deduction

These amendments will apply to expenses incurred after 31 December 2019.

Read a July 2020 report prepared by the KPMG member firm in Canada

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