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 spots
• expenses paid to a home childcare provider that offers subsidized childcare spots, 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 during the 2023-2024 school year, 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 spot that is not subsidized
• expenses paid to a preschool education centre, except for the parental contribution for a subsidized childcare spot
• expenses paid to a nursery school, except for the parental contribution for a subsidized childcare spot
• expenses paid for educational workshops for preschool children (the equivalent of a nursery school), except for the parental contribution for a subsidized childcare spot
• expenses paid to a kindergarten, except for the parental contribution for a subsidized childcare spot
• expenses paid to a kindergarten and daycare centre, except for the parental contribution for a subsidized childcare spot
• 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

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).