Additional Subsidized Childcare Contribution
Do not change the way you calculate the additional contribution for childcare in Schedule I of your 2015 income tax return in order to take into account the reduction announced in the Budget Speech of March 17, 2016. Revenu Québec will account for the reduction when it processes your return.
With a view to ensuring the sustainability of Québec's educational childcare network, the government announced certain changes to the subsidized educational childcare program on November 20, 2014. One such change is a revision of the contribution paid for a child who occupies a subsidized childcare space.
Effective April 22, 2015, subsidized childcare fees include a basic contribution (charged per day, per child), and an additional contribution adjusted to your family income. Both the basic and additional contributions will be indexed every year.
You pay the basic contribution to your childcare service provider.
You pay the additional contribution to Revenu Québec when you file your income tax return.
To help them determine the amount of the additional contribution to pay in their 2015 income tax return, all parents who have signed a subsidized childcare services agreement will receive, by February 29, 2016, an RL-30 slip issued by one of the following:
- a childcare centre;
- a subsidized daycare centre; or
- a home childcare coordinating office, in the case of a home childcare provider.