455 – Tax credit for childcare expenses

You can claim the refundable tax credit for childcare expenses that you or your spouse paid if all of the following requirements are met:

  • You were resident in Québec on December 31, 2015, or you were resident in Canada, outside Québec, on December 31, 2015, and you carried on a business in Québec in 2015.
  • The childcare expenses were incurred while you or your spouse on December 31, 2015 (This link will open a new window), was 
    • carrying out the duties of an office or employment;
    • actively carrying on a business;
    • practising a profession;
    • carrying out research under a grant;
    • actively seeking employment;
    • attending an educational institution (see "Educational institutions" below) full time, that is, you or your spouse was enrolled in an educational program of at least three consecutive weeks, in which students must devote at least 10 hours per week to courses or assignments related to the program;
    • attending an educational institution (see “Educational institutions” below) part time, that is, you or your spouse was enrolled in an educational program of at least three consecutive weeks, in which students must devote at least 12 hours per month to courses related to the program; or
    • receiving benefits under the Québec parental insurance plan (QPIP) or benefits related to a birth or adoption under the Employment Insurance plan.
  • You or your spouse on December 31, 2015, paid the expenses for the care of an eligible child, for 2015, to an individual, a daycare centre, a holiday and recreation centre, a camp or a boarding school. In addition, the child was living with you (or with your spouse on December 31, 2015) at the time the expenses were incurred.
  • The childcare services were provided in Canada by a person resident in Canada, unless you were living outside Canada temporarily.

To claim the credit, complete Schedule C.

Childcare expenses that do not qualify for the tax credit (Part A of Schedule C)

The following expenses do not qualify for the tax credit:

  • the contribution set by the government that you paid for childcare services provided by a childcare centre, a home childcare provider or a daycare centre, or for basic school daycare services;
  • the additional contribution for subsidized educational childcare (line 434 of your return);
  • a portion of the fees paid for basic school daycare services offered by a subsidized provider for a pedagogical day after June 30, 2015;
  • amounts paid to the mother or father of the child for whom the childcare expenses were paid;
  • amounts paid to a person with whom you were living in a conjugal relationship;
  • amounts paid to a person who was living with you, where the child for whom the childcare expenses were paid is considered an eligible child (This link will open a new window) of that person;
  • amounts paid to a person under 18 who was related to you (or to a person with whom you were living in a conjugal relationship) by blood, marriage or adoption (except a nephew or niece);
  • amounts paid to a person for whom you (or a person who was living with you, where the child for whom the childcare expenses were paid is considered an eligible child of that person) are claiming an amount on line 367;
  • medical expenses and other expenses related to medical and hospital care, as well as transportation expenses;
  • expenses paid for general or specific teaching services;
  • clothing expenses and other personal expenses;
  • childcare expenses for which another person obtained a tax credit for childcare expenses for the same child;
  • expenses that were reimbursed or for which a reimbursement can be claimed, or that were covered by any other form of financial assistance (unless the reimbursement or assistance was included in the income of an individual and cannot be deducted in the calculation of the individual's taxable income), such as:
    • expenses that were reimbursed by the Ministère du Travail, de l'Emploi et de la Solidarité sociale (box J of the RL-5 slip);
    • the portion of the childcare expenses for which you received an allowance from the Ministère du Travail, de l'Emploi et de la Solidarité sociale. The amount of the allowance is shown in box 201 of the RL-1 slip);
    • the portion of the childcare expenses for which you received an allowance from the Ministère de l'Immigration, de la Diversité et de l'Inclusion under its Financial aid program for the linguistic integration of immigrants (box O or box 201 of your RL-1 slip).
Note
  • If childcare expenses were paid to a boarding school or camp, the maximum amount qualifying for the credit is $200 per week for an eligible child born after December 31, 2008, and $125 per week for any other eligible child. The maximum is $275 per week for a child of any age who has a severe and prolonged impairment in mental or physical functions.
  • If childcare expenses were paid to an individual who is not required to provide you with an RL-24 slip, the receipt that you must keep as a supporting document for the childcare expenses you incurred must bear his or her social insurance number, address and signature. Also, if applicable, the individual's relationship to you must be stated on the document.

You can claim the tax credit only for childcare expenses incurred for the period in 2015 in which you were resident in Canada (unless you were living outside Canada temporarily).

For examples of childcare expenses that qualify for the credit, refer to the brochure Refundable Tax Credit for Childcare Expenses (IN-103-V).

Child with a severe and prolonged impairment in mental or physical functions

You must enclose form TP-752.0.14-V, Certificate Respecting an Impairment (unless you have already filed it), if the childcare expenses paid by you, or by your spouse on December 31, 2015, were

  • for a child with a severe and prolonged impairment in mental or physical functions; and
  • more than $9,000 for such a child born after December 31, 2008, or more than $5,000 for such a child born before January 1, 2009.

However, as long as you are not required to provide certification that the child has a chronic illness that requires him or her to undergo, at least twice a week for a total of at least 14 hours per week, therapy essential to the maintenance of one of his or her vital functions, you can instead enclose a copy of the Canada Revenue Agency form T2201, Disability Tax Credit Certificate.

If the child's health has improved since you last filed a document certifying the impairment, you must inform us.

Family income (Part C of Schedule C)

Your family income is the amount on line 275 of your return. If you had a spouse on December 31, 2015 (This link will open a new window), your family income is the amount on line 275 of your return plus the amount on line 275 of your spouse's return.

Educational institutions

The following educational institutions are covered by the tax credit:

  1. an institution at which you or your spouse was enrolled in a secondary-level program; 
  2. an institution at which you or your spouse was enrolled in a post-secondary program;
  3. an institution recognized by the Minister of Revenue of Québec at which you or your spouse was enrolled for the purpose of acquiring or upgrading skills necessary for a remunerated activity;
  4. a university outside Canada that you or your spouse attended full time for at least three consecutive weeks (the course of study must lead to a diploma); 
  5. an institution in the United States at which you or your spouse was enrolled in a post-secondary program, provided you lived in Canada near the U.S. border throughout 2015 and regularly commuted between your home and the institution.

The educational institutions referred to in points 2 and 3 must be located in Canada, unless, during the period for which the childcare expenses were paid, you or your spouse was living outside Canada temporarily.

Splitting the tax credit for childcare expenses

You and your spouse on December 31, 2015 (This link will open a new window), can split the amount of the credit. To do so, you must each complete your own Schedule C.

If you or your spouse on December 31, 2015, received advance payments of the tax credit, the tax credit should be claimed in the income tax return of the person who received the advance payments.

Advance payments of the tax credit for childcare expenses

If you received advance payments of the tax credit for childcare expenses in 2015, enter on line 441 the amount from box C of your RL-19 slip.

You were resident in Canada, outside Québec, on December 31, 2015, and you carried on a business in Québec

If you were resident in Canada, outside Québec, on December 31, 2015, you carried on a business in Québec, and your spouse on December 31, 2015, was resident in Québec, you are considered to be resident in Québec for purposes of the tax credit.

Your tax credit rate is 25.75% if all three of the following statements apply to your situation:

  • You were resident in Canada, outside Québec, on December 31, 2015.
  • You carried on a business in Québec.
  • You did not have a spouse on December 31, 2015, or if you did, either your spouse was resident in Canada, outside Québec, and did not carry on a business in Québec, or your spouse was not resident in Canada.

If all three statements apply to your situation, enter 25.75% on line 92 of Schedule C. Note that you must reduce your tax credit in proportion to the reduction in your income tax payable.

Your tax credit rate is also 25.75% if both of the following statements apply to your situation:

  • You and your spouse on December 31, 2015, were resident in Canada, outside Québec, on December 31, 2015.
  • Both of you carried on a business in Québec.

If both statements apply to your situation, enter 25.75% on line 92 of Schedule C. Note that you must reduce your tax credit in proportion to the average of your and your spouse's reduction in income tax payable.

Tax-exempt individuals

Special rules apply if you or your spouse on December 31, 2015, was exempt from income tax because one of you worked for an international organization, the government of a foreign country or an office of a political subdivision of a foreign state recognized by the Ministère des Finances. For more information, contact us.

You were resident in Canada for only part of the year

Under certain conditions, you can claim the tax credit for childcare expenses if you were resident in Québec on the date you ceased to reside in Canada in 2015. This is also the case if you were resident in Canada, outside Québec, on the date you ceased to reside in Canada, and you carried on a business in Québec in 2015.

If you were resident in Québec on the date you ceased to reside in Canada and you carried on a business outside Québec, you must reduce your tax credit in proportion to the reduction in your income tax payable.

If, for all or part of the year, you or your spouse on December 31, 2015 (This link will open a new window), was not resident in Canada, you must include in your family income (Part C of Schedule C) all of the income that you and your spouse earned, including income earned while you or your spouse was not resident in Canada.

Allowance for or reimbursement of childcare expenses from the Ministère du Travail, de l'Emploi et de la Solidarité sociale or the Ministère de l'Immigration, de la Diversité et de l'Inclusion

If you included allowances for or reimbursements of childcare expenses received from the Ministère du Travail, de l'Emploi et de la Solidarité sociale or the Ministère de l'Immigration, de la Diversité et de l'Inclusion in calculating your childcare expenses for a previous year, and you are required to repay those amounts, you can ask us to revise your tax credit for childcare expenses for the year in which you received the allowance or reimbursement. If you want us to revise your credit, complete and file form TP-1.R-V, Request for an Adjustment to an Income Tax Return.

Last Updated: