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RL-24 Slip: Childcare Expenses (courtesy translation)

The RL-24 slip must be filed by any person that, in exchange for remuneration, provides childcare services in Québec giving entitlement to the tax credit for childcare expenses. Such a person may operate a daycare centre, a boarding school, an overnight camp, a day camp or a nursery school.

The information on the RL-24 slip is used by individuals who paid childcare expenses to complete the personal income tax return (TP-1-V).

For information on how to file the RL-24 slip, see the RL-24 Summary: Childcare Expenses (RL-24.S-V).

The information on the slip concerning the need to have a permit from the Ministère de la Famille or be recognized by a home childcare coordinating office is not up to date. For more information, see the Ministère de la Famille website or call 1 855 336-8568.
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Tips for filing RL-24 slips for the first time

Follow the steps below to file an RL-24 slip for every individual (usually a parent) who paid childcare expenses.

  • Step 1 – Complete the RL-24 slip.

    Use one of the following to complete the RL-24 slip:

    To find out what amounts must be entered in each of the boxes on the slip, see the instructions on the RL-24 summary.

  • Step 2 – Send us a copy of the RL-24 slip.

    To send us the RL-24 slip online (in an XML file) using authorized software, you must have a transmitter number (“NP” followed by 6 digits). To get one, file a Transmitter Registration Form (ED-430-V).

    To mail us the paper RL-24 slip, address your envelope to:

    • 3800, rue de Marly, Québec (Québec)  G1X 4A5; or 
    • C. P. 3000, succursale Place-Desjardins, Montréal (Québec)  H5B 1A4.
  • Step 3 – Complete the RL-24 summary and mail it to us.

  • Step 4 – Give a copy of the RL-24 slip to the parent who paid the childcare expenses.

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