Requirements for Claiming the Tax Credit for Childcare Expenses
You may be entitled to the refundable tax credit for childcare expenses for 2018 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 while you or your spouse on December 31, 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 (that is, you or your spouse was enrolled in an educational program of at least three consecutive weeks, in which students must devote at least 10 hours per week to courses or assignments related to the program)
- attending an educational institution part time (that is, you or your spouse was enrolled in an educational program of at least three consecutive weeks, in which students must devote at least 12 hours per month to courses related to the program)
- 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 care of an eligible child 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) 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 can show that the online courses you are taking require you to:
- devote the minimum number of hours for full-time or part-time study, as defined by law (see the requirements above); and
- participate in 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.
For more information, contact us.
To be recognized as an eligible child for 2018, the child must meet one of the following conditions:
- He or she was born after December 31, 2001.
- He or she had an infirmity and was your or your spouse's dependant (regardless of his or her 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 $10,306.
The child's income is the amount on line 275 of his or her return (or the amount that he or she would have entered on line 275 if he or she had filed a return).