Expenses that qualify for the tax credit include:

• expenses paid to a daycare centre (including a home childcare provider) that does not provide subsidized childcare spaces;
• expenses paid to a home childcare provider that offers subsidized childcare spaces, for days when no childcare services are offered (statutory holidays and vacation days);
• expenses paid to a school daycare service provider for a pedagogical day, if the expenses incurred for that day exceed $8.95* (only the portion that exceeds $8.95 qualifies);
• the expenses paid to a school daycare service provider for a childcare space that is not subsidized;
• expenses paid to a preschool education centre**
• expenses paid to a nursery school**
• expenses paid for educational workshops for preschool children (the equivalent of a nursery school)**
• expenses paid to a kindergarten**
• expenses paid to a kindergarten and daycare centre**
• expenses paid to a municipal recreation centre during school vacations (for example, expenses for a playground program)
• expenses paid to a day camp
• additional expenses paid for overtime care
• expenses paid for a babysitter in the home (exceptions apply if the babysitter is a member of your family);
• expenses for meals provided by a daycare service or camp, if these expenses are included in the cost of the services and are not billed separately
• expenses paid to a boarding school or a camp, up to a maximum of:
  • $200 per week for an eligible child 6 or younger on December 31
  • $275 per week for an eligible child with a severe and prolonged impairment in mental or physical functions (regardless of their age)
  • $125 per week for any other eligible child over 6 years of age but under 16 during the year.

* This is the amount for the 2022-2023 school year. It is indexed every year.

** Except for the parental contribution required for a subsidized childcare space.

Keep the RL-24 slip that the childcare provider gives you in order to justify the childcare expenses you paid. Receipts are no longer accepted, except in certain cases (i.e. you paid a childcare provider outside Québec).