You may be entitled to the refundable tax credit for childcare expenses for the current taxation year if all of 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
  • actively carrying on a 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 during which you were resident in Canada during the year, unless you were living outside Canada temporarily.

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; or
• a child who was your or your spouse's dependant and whose income for the year was not more than $12,638.

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).