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 5 or over and who do not have access to school childcare.
The Reduced-Contribution Program enables parents to pay a reduced rate for a childcare space for their child. These spaces are provided by:
- childcare centres (CPEs)
- subsidized daycare centres
- subsidized home childcare services
Allocation of Reduced-Contribution Spaces
To obtain a reduced-contribution childcare space for your child, you must first register for La Place 0-5. This service helps you find childcare services that could meet your needs.
Every childcare service is responsible for assigning the reduced-contribution spaces at its disposal, based on:
- the order of priority established in its admission policy (e.g., siblinghood, postal code)
- available spaces for each age group
- the initial La Place 0-5 registration date
Basic Contribution and Additional Contribution
Parents must pay a basic contribution of $8.05 per day for a first child for a reduced-contribution childcare space. If your net family income exceeds $51,340, you must pay an additional contribution.
For 2018, the additional contribution varies depending on your net family income for 2017, as follows:
| $51,340 or less |
none |
$8.05 |
| $50,920 to $77,005 |
$0.70 |
$8.75 |
| $77,006 to $165,005 |
Between $0.70 and $13.90 |
Between $8.75 and $21.95 |
| $165,006 |
$13.90 |
$21.95 |
You must pay the basic contribution to the childcare service.
You must pay the applicable additional contribution to Revenu Québec when you file your income tax return. The RL-30 slip issued by the childcare service no later than the last day of February allows you to determine the additional contribution to be paid when filing your income tax return. If you prefer to spread out your payments, you can ask your employer to increase your source deductions
The basic contribution and additional contribution are indexed and adjusted every year on January 1.
Parents receiving financial assistance from the ministère du Travail, de l’Emploi et de la Solidarité sociale
Parents who are recipients of one of the following programs may be exempt from paying contribution:
- Social Assistance Program
- Social Solidarity Program
- Youth Alternative Program
- Aim for Employment Program
- The Cree Hunters and Trappers Income Security Program
They have to prove to the childcare service that they are recipients by means of an attestation signed by their local employment centre (CLE) agent. A claim slip is also accepted as proof.
Families with Two or More Children
Families (including blended families) with 2 or more children who attend, in the same year, 1 or more subsidized childcare services for which they are required to pay the basic contribution receive a 50% reduction on the additional contribution for the 2nd child. They are not required to pay any additional contribution for a 3rd or subsequent child.
Foster Families
The foster family’s net annual income is taken into account for the purpose of calculating the additional contribution.
Clientele
The reduced-contribution program is intended first and foremost for the parents of children under age 5 on September 30 of the reference year (the period beginning on September 1 and ending on August 31 of the following year), regardless of their occupation or income.
The program is also intended for parents whose children are 5 or over on September 30 of the reference year and who do not have access to school childcare.
In addition, the parents of a child with a disability who is 5 years of age or older on September 30 of the reference year and has been exempted from attending kindergarten are eligible for a reduced-contribution space under certain conditions.
Conditions
To qualify for the reduced-contribution program, the parent who signs the childcare service agreement must live 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 (or be exempt from the requirement to hold a work permit)
- be a foreign student who holds a certificate of acceptance and receives a scholarship from the Québec government
- be recognized as a refugee or a person in need of protection and hold a Québec Selection Certificate
- be under the protection of Immigration, Refugees and Citizenship Canada and hold a Québec Selection Certificate
- hold a temporary resident permit issued under section 24 of the Immigration and Refugee Protection Act with a view to granting permanent residence status, along with a Québec Selection Certificate
- be authorized to submit an application for permanent residence and hold a Québec Selection Certificate
Services Provided
A reduced-contribution childcare space provides:
- educational childcare services for a maximum of 10 hours a day
- snacks, if the child is in childcare at the time scheduled for snacks
- a 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
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 means 4 to 10 hours of continuous childcare a day, while a half-day of childcare means 2.5 to 4 hours of childcare a day.
However, a child cannot receive more than 20 days of childcare per 4-week period unless the parents show that more days are needed because of seasonal employment or because of their work or study schedule.
Note
Children of parents receiving financial assistance from the ministère du Travail, de l’Emploi et de la Solidarité sociale are entitled of the same childcare period.
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 4-week period.
On regular school days (roughly 180 days per school year), children are entitled to:
- educational childcare services for a maximum of 5 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 in childcare
On pedagogical (professional development) 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
The childcare fees paid by the parents for a reduced-contribution space do not qualify them for the tax credit for childcare expenses on their Québec tax return. However, certain additional fees paid to a childcare provider may qualify for the credit.
The childcare fees paid by the parents for a reduced-contribution space, including both the basic contribution and additional contribution, may qualify them for the childcare deduction on their federal tax return.
Childcare services must provide receipts for childcare fees (in particular the RL-24 slip, if applicable) so that parents can claim the appropriate income tax deductions or credits.
The additional contribution was introduced on April 22, 2015.
