You may be entitled to the refundable tax credit for childcare expenses for the 2025 taxation year if all the following requirements are met:

• You were resident in Québec on December 31, or you were resident in Canada, outside Québec, on December 31, and carried on a business in Québec during the year.
• The childcare expenses were incurred for an eligible child while you or your spouse on December 31 was:
  • carrying out the duties of an office or employment
  • carrying on a business alone or as a partner actively engaged in the business
  • practising a profession
  • carrying out research under a grant
  • actively seeking employment
  • attending a secondary school or taking a full-time or part-time course in person or remotely at a qualifying educational institution;
  • receiving benefits under the Québec parental insurance plan (QPIP) or benefits related to a birth or adoption under the Employment Insurance plan
• You or your spouse on December 31 paid the expenses for the year and the child was living with you (or with your spouse) at the time the expenses were incurred.
• The childcare services were provided in Canada by a person resident in Canada, and you paid the expenses only for the period in the year during which you were resident in Canada. However, if you were living outside Canada temporarily, whether for all or part of the year, the childcare services provided outside Canada qualify for the tax credit even if the childcare provider is not resident in Canada.

Eligible child

To be recognized as an eligible child for the current taxation year, the child must meet one of the following conditions:

• They were 16 or under at some point in the year.
• They had a mental or physical impairment and were your or your spouse's dependant (regardless of their age). 

An eligible child can be:

• your or your spouse's child
• a child who was your or your spouse's dependant and whose income for the year was not more than $13,658

The child's income is the amount on line 275 of their return (or the amount that they would have entered on line 275 if they had filed a return).