Eligibility Requirements

You can claim the tax shield if you were resident in Québec, on December 31, 2017, and you (or your spouse, if applicable) are entitled to the tax credit for childcare expenses, the work premium or the adapted work premium. You must, however, meet the requirements below.

  • If you did not have a spouse on December 31, 2017: 
    • your net income for the year (line 275 of your 2017 income tax return) is greater than that reported in your 2016 return; and
    • your eligible work income for 2017 is greater than that for 2016 (based on your income tax returns for each of those years.
  • If you hadspouse on December 31, 2017:
    • your net family income (the total of the amounts on line 275 of your and your spouse's 2017 income tax return) is greater than that for 2016; and
    • your or your spouse's eligible work income for 2017 is greater than that for 2016 (based on your income tax returns for each of those years).

Special case

Contact us if, on December 31, 2016, or December 31, 2017, you (or your spouse) were either not resident in Québec or confined to a prison or  similar institution for one or more periods totalling more than six months in the year (2016 or 2017, as applicable).

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