The reduced-contribution program enables you to pay the reduced rate, for your child, for childcare provided by a subsidized childcare service.
The reduced-contribution program was implemented for parents of children who are under five years of age. It is also intended for parents whose children are of school age and who do not have access to school childcare.
The reduced-contribution program was implemented for children who are under five years of age on September 30 of the reference year (see definitions). It enables the parents to have access to childcare services in return for a daily reduced contribution which includes a basic contribution of $7.75 and, if applicable, an additional parental contribution varying according to the family income.
Modulation of the parental contribution
Since April 22, 2015, an additional contribution applies to parents required to pay the basic contribution ($7.75 per day, per child) and whose family income exceeds $50,920.
The additional contribution is modulated depending on the family income. For host families, the annual income of the host family is taken into account to calculate the additional contribution.
For families with a family income exceeding $50,920 and not above $76,380, the daily contribution per child will increase from $7.75 to $8.45. For families with a family income exceeding $76,380, the daily rate per child is set at an amount established according to a progressive modulation to reach a maximum amount of $21.20 for a family income of $161,380 or higher.
This additional contribution is paid to Revenu Québec when the tax return is filed. To facilitate payment, the parents who want it can request that their employers increase their payroll deductions accordingly. The additional contribution is added to the basic contribution which remains payable directly to the subsidized childcare service.
Beneficiaries of subsidized childcare services (early childhood centres, daycares or managers of childcare services in a family environment), will give the RL-30 slip to parents required to pay the basic contribution. The slip will be given to them at the latest on February 29 and will enable them to determine the additional contribution payable on their income tax return.
The basic contribution and the additional contribution will be indexed annually, effective January 1.
Parents who are beneficiaries of the Social Assistance Program or the Social Solidarity Program are eligible for the exemption from payment of the reduced contribution.
The reduced-contribution places are provided by childcare centres, subsidized day-care centres and subsidized home childcare providers.
Families (including blended families) with 3 or more children who frequent, during a same year, one or more than one subsidized childcare service for which they are required to pay la contribution de base, will pay an additional contribution for 2 children only.
Reference year
Period beginning on September 1 and ending on August 31 of the following year.
Clientele
The reduced-contribution program is intended for:
- in priority, the parents of children under 5 years of age on September 30 of the reference year (see the definitions), regardless of their occupation or income;
- parents whose children are of school age and who do not have access to school childcare.
Note
The parents of a child with a disability 5 years of age or older on September 30 of the reference year, who is exempted from attending kindergarten, are eligible for a space with a reduced contribution under certain conditions.
Conditions
To be entitled to the reduced-contribution program, the parent must reside in Québec and meet one of the following conditions:
- be a Canadian citizen;
- be a permanent resident;
- be staying in Québec for work purposes and hold a work permit;
- be a foreign student who holds a certificate of acceptance and receives a scholarship granted by the gouvernement du Québec pursuant to the policy applying to foreign students in Québec colleges and universities;
- be authorized to stay in Québec under the immigration laws.
Services provided
For children under five years of age on September 30 of the reference year (see Definitions), the reduced contribution of $7.75 a day provides:
- educational childcare services provided for a maximum continuous period of 10 hours a day;
- snacks, if the child is in childcare at the time scheduled for snacks;
- noon meal or evening meal, if the child is in childcare at the time scheduled for those meals, or breakfast in any other case;
- all educational material used as well as any other goods or services placed at the disposal of the children in childcare, other than goods or services that are exempted by regulation.
Childcare period
Every child is entitled to a maximum of 261 days of childcare per reference year.
Any combination of days and half-days is possible, one day of childcare being equivalent to a continuous period of more than four hours a day, and a half-day of childcare being equivalent to a continuous period of at least two and one half hours and no more than four hours.
However, a child cannot receive more than 20 days of childcare per four-week period, unless the parents demonstrate that more days are needed because of seasonal employment or because of their work or study schedule.
Children of low-income parents
Children whose parents are recipients under the Social Assistance Program or the Social Solidarity Program are entitled each week to two and one half days of childcare or five half-days, for a maximum of 130 days or 261 half-days per reference year. That period may be longer during the reference year, on the written recommendation of a health and social services centre.
School-age children
School-age children are entitled to a maximum of 200 days of childcare in the school calendar. However, they cannot receive more than 20 days of childcare per four-week period.
On normal school days (roughly 180 per school year), the child is entitled to:
- educational childcare services, for a maximum of five hours per day, between 6:30 a.m. and 6:30 p.m.;
- all educational material used as well as any other goods or services placed at the disposal of the children.
On pedagogical days (maximum of 20 days per school year), they are entitled to a maximum of 10 hours per day, between 6:30 a.m. and 6:30 p.m.
Tax credit for childcare expenses
All childcare services provide receipts for childcare expenses for the purpose of tax deductions or credits (including RL-24 slip if it applies).
The amounts paid by the parent(s) for the child’s reduced-contribution place cannot be used to calculate the tax credit for childcare expenses on the Québec tax return. However, some additionnal fees paid to a childcare service may entitle the parents to receive a refundable tax credit.
The amounts paid by the parent(s) for the child’s reduced-contribution place (including basic reduced contribution and the additionnal contribution) may entitle the parents to a deduction for childcare expenses on the federal tax return.
