On this page

• (Federal Maple leaf icon) Federal tax changes
  • Income tax rate change
  • Marital status date of change
  • Spouse or common-law partner information
  • Canada disability benefit (CDB)
• (Provincial Fleur-de-lys icon) Quebec tax changes
  • Tax credit for career extension
  • Tax credit for home-support services for seniors
  • Quebec prescription drug insurance plan
  • Full indexation of the tax system
  • Language of communication

(Federal Maple leaf icon) Federal tax changes

Income tax rate change

Starting July 1, 2025, the lowest individual income tax rate will drop from 15% to 14%. Because the change happened halfway through the year, the rate on the 2025 federal tax return will be 14.5%.

Marital status date of change

As of the 2025 tax year, individuals can provide the month and date of a marital status change that occurred during the year on their tax return.

Spouse or common-law partner information

As of the 2025 tax year, individuals can indicate on their tax return whether their spouse or common-law partner was a non-resident at the end of the year.

Canada disability benefit (CDB)

This benefit is for people with disabilities between the ages of 18 to 64. Individuals who qualify may receive monthly payments through the Canada Disability Benefit, administered by Service Canada.

CDB payments are not taxable and are not included in the tax return.

For more information, go to Canada Disability Benefit.

(Provincial Fleur-de-lys icon) Quebec tax changes

Tax credit for career extension

For 2025 onward, the age of eligibility has been raised from 60 to 65. This means that individuals cannot claim the credit if they were 60 to 64 years old on December 31, 2025. Changes have also been made to how the credit is calculated.

For more information, go to Tax credit for career extension.

Tax credit for home-support services for seniors

For 2025, the tax credit rate has been increased from 38% to 39%.

For more information, go to Tax credit for home-support services for seniors.

Quebec prescription drug insurance plan

On July 1, 2025, the contribution rates for the Quebec prescription drug insurance plan were increased, and the maximum premium was raised from $744 to $766. The maximum premium for 2025 is therefore $755.

Full indexation of the tax system

A number of other amounts have been increased, including the following:

• the deduction for workers;
• the basic personal amount;
• the income thresholds at which certain tax credits are reduced;
• the amount for a person living alone;
• the age amount; and
• the basic exemption for calculating the contribution to the health services fund.

Language of communication

Under the Charter of the French language, we must communicate with individuals in French, except in certain situations. Individuals who would like to be served in English must complete and file a Self-Declaration for the Application of the Charter of the French Language (form LM-91-V). If Revenu Québec already serves an individual in English, they do not need to file this form.

Follow the steps below to complete the form for an individual:

Interview setup

• Click Interview setup in the left-side menu.
• In the Specific situations section, tick the box next to LM-91 Self-Declaration for the Application of the Charter of the French Language, then click Next.

LM-91 Self-Declaration for the Application of the Charter of the French Language

• Select the applicable exception from the Please select the exception set out in the Charter of the French language that best describes your situation drop-down menu.
• Click Next.