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 2018 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, by your estimate, be entitled for the year, to a tax credit of more than $1,000. 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 of more than $500.
- You incur expenses for an eligible child living with you or your spouse while you or your spouse was:
- carrying out the duties of an office or employment;
- actively operating a business;
- practising a profession;
- doing research under a grant;
- actively seeking employment;
- attending 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);
- receiving Québec parental insurance plan benefits or benefits related to a birth or an adoption under the Employment Insurance plan;
- You agree to receive the payments by direct deposit.
For the purposes of this tax credit, you are considered to be “attending an educational institution” if you are taking online courses that require you to devote the minimum number of hours for full-time or part-time study, as defined by law (see the requirements above), to scheduled interactive online course-related activities (for example, activities in online classrooms, live online conferences and activities that use chat rooms or virtual libraries).
As a rule, you are not considered to be “attending an educational institution” if you are taking correspondence courses—by mail or online—that do not require you to participate in interactive sessions with the instructor or other students.
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 can apply for advance payments for both of you.
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.