Requirements for Advance Payments of the Tax Credit for Childcare Expenses

To be entitled to receive advance payments of the tax credit for childcare expenses for the 2017 taxation year, you must meet the following requirements:

  • You are (or are the spouse of) the biological or adoptive mother or father (legally or in fact) of a child living with you at the time of application.
  • You must be resident in Québec at the time you apply and be a Canadian citizen, a permanent resident or a person on whom Canada has conferred refugee protection.
  • You must have a document from the childcare services provider confirming the childcare fees and the number of days for which childcare services will be provided in the year.
  • You must estimate that you will be entitled, for the year, to an amount exceeding $1,000 as a tax credit for childcare. However, this requirement does not apply if you estimate that you will also be entitled for the same year to a work premium or an adapted work premium exceeding $500.
  • You incur expenses for an eligible child living with you or your spouse, where you or your spouse is in one of the following situations:
    • you hold an office or employment;
    • you actively operate a business;
    • you do research under a grant;
    • you are actively seeking employment;
    • you attend an educational institution as a student enrolled in an educational program of at least three consecutive weeks, either on a full-time basis (courses and assignments must take up a minimum of 10 hours per week) or on a part-time basis (courses alone must take up a minimum of 12 hours per month);
    • you receive Québec parental insurance plan benefits or benefits related to a birth or an adoption under the Employment Insurance plan;
  • You must agree to receive the payments by direct deposit

If you and your spouse both believe you are entitled to claim the tax credit for childcare expenses for the year, only one of you may apply for advance payments for both of you.

Important

Note that we may reject your application for advance payments if, by the time we process it, you have not filed your income tax return for a previous year for which you or your spouse received advance payments.

In addition, we may cease making advance payments or suspend them if we realize you have not yet filed your return for a previous year for which you received advance payments.

Last Updated: