Did you know that there are tax credits specifically for parents? Read on to learn more.
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:
The tax credit is equal to 20% of the eligible registration or membership fees. The fees cannot exceed $500 per child, for a maximum tax credit of $100 per child.
The tax credit for childcare expenses is one of the measures for families. It helps them pay for unsubsidized daycare and is based on family income (your and your spouse’s combined income).
To learn more, see Tax Credit for Childcare Expenses.
You may be able to claim a refundable tax credit if you or your spouse incurred childcare expenses while at least 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.
Childcare expenses paid to an unsubsidized daycare or childcare service are eligible.
The reduced contribution (set by the government) paid to a subsidized childcare provider is not eligible for the tax credit.
For example, if you paid fees for basic school daycare services for a professional development day, you can only claim the portion of the fees that exceeds the reduced contribution.
As of 2022, anyone who provides childcare services in Québec must give you an RL-24 slip, which you will need to claim childcare expenses in your income tax return. Receipts are no longer accepted, except in certain cases (i.e. you paid fees to a childcare provider outside Québec).
If you meet the eligibility requirements, you can apply for advance payments of the tax credit using our online services or by completing form TPZ-1029.8.F-V, Tax Credit for Childcare Expenses: Application for Advance Payments. Only one parent can apply.
Have the childcare provider complete form TPZ-1029.8.F.A-V, Childcare Expenses Qualifying for the Tax Credit: Fees and Number of Days of Care, and then enclose it with your application.
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.
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):
To claim the additional amount, complete Part B of Schedule B.
You may also be eligible for the following:
Even if you have no income to report or income tax to pay, you should still file your income tax return to benefit from various programs and tax benefits, such as the family allowance paid by Retraite Québec to some families with a child under 18. The allowance is based on family income, and you need to file your return each year to receive it, even if you have no income to report. What’s more, your allowance increases with each child you have.
Yes. You can transfer the unused portion of your non-refundable tax credits to your spouse on December 31 to reduce their income tax.
Tax credits for parents
The tax credit for children’s activities is a refundable tax credit you can claim for an eligible child’s physical, artistic, cultural or recreational activities.
You can transfer the unused part of your non-refundable tax credits to your spouse on December 31 in order to reduce their income tax. To do so, both of you must file an income tax return.
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.
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.
If you are the parent of a child born before January 1, 2005, who was a full-time student in 2022 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.
Students can transfer all or part of their tax credit for tuition or examination fees for 2022 to one of their or their spouse’s parents or grandparents.
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.
Tax tools for parents – Income tax
Complete this form to apply for advance payments of the tax credit for childcare expenses you expect to receive.
Use the services in My Account for individuals to apply for advance payments of the tax credit for childcare expenses and much more.
As a parent or future parent, there are obligations and tax benefits that apply to you.
As a single parent, there are obligations and tax benefits that apply to you.