Did you know that as a parent, you may be able to claim tax credits for childcare and other expenses? Read on to learn more.
Got questions? We’ve got answers.
Changes were made to quickly reduce the financial burden on parents with children in unsubsidized childcare. The tax credit rates were increased so that regardless of their income, parents end up paying about the same as they would for subsidized daycare.
You may be able to claim a refundable tax credit if you or your spouse incurred childcare expenses while one of you was working, actively carrying on a business, attending a qualifying educational institution or actively seeking employment. See the full list of requirements to learn more.
Generally speaking, childcare expenses paid to an unsubsidized daycare or home childcare provider are eligible. The childcare provider will give you an RL-24 slip, which you will need to do your taxes.
Expenses paid in addition to the reduced contribution for childcare on pedagogical days may also be eligible. The childcare provider must enter them on your RL-24 slip.
If you paid childcare expenses to an individual who is not required to give you an RL-24 slip, the person must give you a signed receipt showing their social insurance number, address and relationship to you (if applicable).
The reduced contribution (set by the government) paid to a subsidized childcare provider is not eligible for the tax credit.
Note that in a couple, only one parent can apply for advance payments.
Yes. Depending on who received them, you or your spouse will have to report the advance payments of the tax credit for childcare expenses. One of you will get an RL-19 slip showing the total amount to enter on line 441. You’ll also have to complete Schedule C to calculate your actual credit for the year.
As a parent, you may be able to claim an amount for a dependant for either of the following:
a child born after December 31, 2003, who was pursuing vocational training at the secondary level or post-secondary studies full-time in 2021
a child born before January 1, 2004, provided they are not transferring an amount for a child 18 or over enrolled in post-secondary studies to you
Yes. If your child has little or no income, they won’t need to claim the full tax credit for tuition or examination fees in their tax return and can therefore transfer all or part of it to you. Your child will have to complete Schedule T with their return, and you’ll have to file Part D of Schedule A with your return.
If you meet the eligibility requirements, you may be able to claim a tax credit for your child’s physical, artistic, cultural or recreational activities. Activities eligible for the tax credit for children’s activities include:
physical activities: swimming, soccer, horseback riding, etc.
artistic, cultural or recreational activities: music, painting, dance, etc.
The tax credit is equal to 20% of the eligible registration or membership fees. Generally speaking, the fees cannot exceed $500 per child, for a maximum tax credit of $100 per child.
Yes. If you are a single parent and, throughout the year, you maintained and lived in a dwelling either alone or only with a child under 18 or a child 18 or older who is a full-time student pursuing vocational training at the secondary level or post-secondary studies, you might be eligible for the amount for a person living alone. To claim it, complete parts A and B of Schedule B of your tax return.
If you meet the following requirements, you may also be eligible for the additional amount for a person living alone (single-parent family):
You are entitled to the amount for a person living alone.
Yes. You may be eligible for the family allowance that Retraite Québec pays to eligible families with one or more children under 18. Since the family allowance is based on your family income, it is important to file a tax return every year even if you have no income to report. Having a second child can increase the amount of your family allowance.
The amount for a person living alone reduces your income tax. You may be eligible if, throughout the year, you lived alone or only with people under 18 or your children, grandchildren or great-grandchildren 18 or over who were full-time students pursuing vocational training at the secondary level or post-secondary studies.
Additional amount for a person living alone (single-parent family)
You can claim the additional amount for a person living alone (single-parent family) if you are entitled to the amount for a person living alone and, at some point in the year, you lived with a child 18 or over who can transfer an amount for a child 18 or over enrolled in post-secondary studies to you (or would be able to if they had no income). However, you must not be eligible for the family allowance from Retraite Québec for the month of December.
Amount transferred by a child 18 or over enrolled in post-secondary studies
If you are the parent of a child born before January 1, 2004, who, in 2021, was a full-time student pursuing vocational training at the secondary level or post-secondary studies, your child may be able to transfer an amount to you. Your child must have received an RL-8 slip with an amount in box A.
This amount reduces your income tax. You can claim it if you had one or more dependants during the year and they did not transfer an amount for a child 18 or over enrolled in post-secondary studies to you.