When a Couple Separates

Childcare Expenses

Claiming the Tax Credit for Childcare Expenses

Any person, or the person’s spouse on December 31 (see Definitions), who has paid childcare expenses for a child living with either of them at the time.

Requirements for the Person Who Paid the Expenses
The person who paid the expenses must meet the following requirements:

  • On December 31 of the tax year concerned:
    • you were resident in Québec, or
    • you were resident elsewhere in Canada but carried on a business in Québec during that year
  • The childcare services were provided in Canada by a person resident in Canada, unless you were living outside of the country temporarily.
  • The expenses were incurred while you (or your spouse on December 31 of the tax year concerned) were in any of the following situations:
    • held a job, or were looking for one
    • carried on a business
    • practised a profession
    • attended an educational institution full-time or part-time
    • conducted research for which you received a grant
    • received benefits under the Québec Parental Insurance Plan, or benefits related to a birth or adoption under an employment insurance plan

Requirements for the Child
The child must meet one of the following requirements:

  • be no more than 16 years of age
  • regardless of age, have an infirmity, and have been dependent on you or your spouse on December 31 of the tax year concerned

The child may be either your child (whether biological or adoptive) or that of your spouse on December 31, or your or your spouse’s dependent, in which case the child’s net income for 2018 must not exceed $10 306

To claim the tax credit for childcare expenses,

  1. When completing your income tax return, fill out Schedule C – Tax Credit for Childcare Expenses, using your RL-24 slip – Childcare expenses (in French only) and your receipts from the provider of the childcare services.
  2. Attach the form to your personal income tax return for the tax year concerned.
  3. Send to Revenu Québec.

Do not attach the RL-24 (in French only) and receipts to your tax return. However, you must keep them in order to be able to provide them to Revenu Québec if so requested.

  • traduction anglaise
  • ;#10;#Revenu Québec;#