Ministère de la Famille
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.
Reference year Period beginning on September 1 and ending on August 31 of the following year.
Clientele The reduced-contribution program is intended for:
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:
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:
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:
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.
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