Parents

The tax credit for childcare expenses helps families cover the cost of unsubsidized childcare. It is based on your family income (your income plus your spouse’s, if applicable).

To claim it:

• complete Schedule C of your income tax return; or
• apply for advance payments online or by mail (you still have to file Schedule C when you file your income tax return).

The maximum eligible childcare expenses depend on the age and condition of the child for whom you paid the expenses during the year.

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 alone or as a partner, 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 generally eligible. Your childcare provider will give you an RL-24 slip.

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 pedagogical day, you can only claim the portion of the fees that exceeds the reduced contribution.

Anyone who provides childcare services in Québec must give you an RL-24 slip, which you will need to claim childcare expenses in your tax return. Receipts are no longer accepted, except in certain cases (e.g. you paid fees to a childcare provider outside Québec).

Yes. Whoever received the advance payments will receive an RL-19 slip showing the total amount to enter on line 441 of their tax return. They’ll also have to complete Schedule C to calculate their actual credit for the year.

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 when you do your taxes. 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. 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 over 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.
• You lived with a child 18 or over who can transfer to you an amount for a child 18 or over enrolled in post-secondary studies.
• For the month of December, you were not entitled to a Family Allowance payment from Retraite Québec.

To claim the additional amount, complete Part B of Schedule B.

You may also be eligible for the following:

• the tax credit for childcare expenses
• the tax credit for children’s activities
• the solidarity tax credit
• the work premium tax credits
• the amount for other dependants
• the amount for a child enrolled in post-secondary studies

Even if you have no income to report or income tax to pay, you should still file your tax return to benefit from various assistance 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.