The purpose of this brochure is to inform individuals about tax
measures pertaining to persons with disabilities; such measures
may apply to the individual, his or her spouse or a dependant.
The first part of the brochure provides a brief description
of the deductions and tax credits that may be claimed respecting
persons with disabilities. The second part contains a list of
the property and services that are exempt from the Québec sales
tax (QST) and the goods and services tax (GST) when supplied to
persons with disabilities.