To be entitled to advance payments of the tax credit for childcare expenses, an individual must
- be the parent of an eligible child who is living with the individual at the time of the application,
- reside in Québec at the time of the application,
- be a Canadian citizen, a permanent resident within the meaning of the Immigration and Refugee Protection Act or a person on whom refugee protection has been conferred under that Act,
- pay qualifying childcare expenses,
- be registered for direct deposit with Revenu Québec;
- estimate to be entitled to an amount exceeding $1,000 as a tax credit for childcare expenses for the taxation year concerned.
The latter condition does not apply if the individual is also entitled to a work premium of more than $500 for that same year.
Even if both spouses believe they are entitled to claim the tax credit for the year, only one of them may apply for advance payments for the couple.
To apply for advance payments, an individual must
- have the childcare services provider (or the provider's representative) complete the form Childcare Expenses Qualifying for the Tax Credit: Fees and Number of Days of Care for 2016, or any other document confirming the childcare fees and the estimated number of days of care;
- complete the form Tax Credit for Childcare Expenses: Application for Advance Payments 2016;
- mail the two forms to Revenu Québec.
It is also possible to apply for advance payments by using the online service Apply for Advance Payments of the Tax Credit for Childcare Expenses.
It is important for the individual to notify Revenu Québec of any change in his or her situation occurring during the year that could affect the amount of the advance payments.