Requirements for Claiming the Tax Credit for Childcare Expenses
You can claim the refundable tax credit for the 2017 taxation year for childcare expenses if all of the following requirements are met:
- You were resident in Québec on December 31, 2017, or you were resident in Canada, outside Québec, on December 31, 2017, and carried on a business in Québec in 2017.
- The childcare expenses were incurred while you or your Spouse on December 31, 2017, was in any of the following situations:
- 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 an educational institution full time or part time
- 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, 2017, paid the expenses for the care of an eligible child, for 2017, to an individual, a daycare centre, a holiday and recreation centre, a camp or a boarding school. In addition, the child was living with you (or with your spouse on December 31, 2017) at the time the expenses were incurred.
- The childcare services were provided in Canada by a person resident in Canada, unless you were living outside Canada temporarily.
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.
To claim the credit, you must file your income tax return and complete Schedule C.
You are not required to submit your official information slip for childcare expenses (the RL-24 slip) or the receipts issued by the person who provided the childcare services. However, you must keep your information slips and receipts for six years in case we ask for them.
To be recognized as an eligible child, the child must meet one of the following conditions:
- The child is not older than 16 and is your or your spouse's child.
- The child is not older than 16, is your or your spouse's dependent and has an income of $10,222 or less for the year.
- The child is your or your spouse's child and is your or your spouse's dependent because of an infirmity.
- The child is your or your spouse's dependent because of an infirmity and has an income of $10,222 or less for the year.