434 – Additional contribution for subsidized educational childcare

You may have to pay an additional contribution for subsidized educational childcare services received in 2017 under a written childcare agreement.

The amount of the additional contribution is based on your family income, the number of children who received childcare and the number of days for which the basic contribution had to be paid to the childcare provider.

To calculate the additional contribution, complete Schedule I.

Family income (Part A of Schedule I)

Your family income for 2016 is the net income on line 275 of your 2016 return plus, if you had a Spouse on December 31, 2017, the net income on line 275 of his or her 2016 return.

Note that you do not have to pay an additional contribution if your family income for either 2016 or 2017 was $50,920 or less.

You or your spouse was not resident in Québec

If, at any point in 2017, you or your spouse was not resident in Québec, you must take into account, in calculating your family income, all of the income that you and your spouse earned in the year, including income earned while you or your spouse was not resident in Québec.

You or your spouse declared bankruptcy

If you or your spouse declared bankruptcy in 2016 or 2017, the bankrupt's net income for the year of the bankruptcy is the total income earned before and after the bankruptcy.

For more information, click Your Tax Obligations.

Children who received childcare (Part B of Schedule I)

Complete Part B of Schedule I for all the children who received subsidized childcare, in order to determine for whom you must pay the additional contribution.

The additional contribution is payable for a maximum of two children. If you had more than two children who received subsidized educational childcare during the year, you must pay the additional contribution for the two who received the most days of childcare (box B of your RL-30 slips and those of your spouse on December 31, 2017, if applicable). If two or more children received the same number of days of childcare, you must pay the additional contribution for the two oldest children.

Number of days of childcare (line 40 of Schedule I)

The number of days for which you may have to pay the additional contribution is shown in box B of your RL-30 slip. It is the number of days, determined in the written agreement you signed with the childcare service provider, for which you must pay the basic contribution for 2017.

RL-30 slip

Parents who signed an agreement for subsidized childcare services received in 2017 will be issued an RL-30 slip 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.

However, no RL-30 slip will be issued for childcare services provided at school by a school board or private educational institution or as part of a day camp or vacation camp, since no additional contribution is payable for such services.

Additional daily contribution (Part C of Schedule I)

The amount of the additional contribution is based on your family income for 2016.

  • If your family income was greater than $50,920 but not more than $76,380, the additional contribution is $0.70 per day for the first child and $0.35 per day for the second child.
  • If your family income was greater than $76,380 but less than $161,380, the additional contribution ranges from $0.70 to $13.45 per day for the first child and from $0.35 to $6.73 per day for the second child.
  • If your family income was $161,380 or more, the additional contribution is $13.45 per day for the first child and $6.73 per day for the second child.

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