Eligibility Requirements for the Tax Shield Tax Credit
You can claim the tax shield for 2023 if you were resident in Québec on December 31, 2023, and you (or your spouse, if applicable) are entitled to the tax credit for childcare expenses or the work premium tax credits (work premium or adapted work premium). You must, however, meet the requirements below.
- If you did not have a spouse on December 31, 2023:
- your net income for the year (line 275 of your 2023 income tax return) is greater than that reported in your 2022 return; and
- your eligible work income for 2023 is greater than that for 2022 (based on your income tax returns for each of those years).
- If you had a spouse on December 31, 2023:
- your net family income (the total of the amounts on line 275 of your and your spouse's 2023 income tax return) is greater than that for 2022; and
- your or your spouse's eligible work income for 2023 is greater than that for 2022 (based on your income tax returns for each of those years).
Note
You may be entitled to the tax shield even if you were not entitled to any of the work premium tax credits in 2023 because your income was too high. Complete Schedule P and enclose it with your return.
Special case
Contact us if either of the following applied on December 31, 2022, or December 31, 2023:
- You or your spouse was not resident in Québec.
- You or your spouse was confined to a prison or similar institution and was confined for one or more periods totalling more than 183 days in the year (2022 or 2023, as applicable).