Notice of Change in Situation: Advance Payments of the Tax Credit for Childcare Expenses
As announced by the Ministère des Finances, our interpretation of the expression “to attend a qualified educational institution” has changed for purposes of the tax credit for childcare expenses.
Courses offered by a qualified educational institution can now be taken at a distance without the need for physical presence or virtual presence at a fixed or interactive time with the professor or the class. However, virtual presence will remain mandatory for courses offered by a secondary school if physical presence is not required.
The change applies retroactively to January 1, 2020.
Complete this form if you have already filed form TPZ-1029.8.F-V, Tax Credit for Childcare Expenses: Application for Advance Payments, for the current year and are required to inform us, during the year, of a change in your personal situation (or in that of a family member) that could affect the amount of your advance payments of the tax credit for childcare expenses.
If the change relates to a childcare service provider, the number of days of childcare during the year, or the childcare fees, you must enclose form TPZ-1029.8.F.A-V, Childcare Expenses Qualifying for the Tax Credit: Fees and Number of Days of Care for 2020, duly completed by the childcare service provider or that person's representative.
This form is available each year from January 15 to November 15.