Tax Credit for Childcare Expenses: Application for Advance Payments
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.
This form is intended for individuals who wish to receive advance payments of the tax credit for childcare expenses to which they expect to be entitled.
To complete this form, you need to have on hand 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 services provider or that person's representative.
If, after you submit form TPZ-1029.8.F-V, your situation (or that of a family member) changes during the year, you must complete form TPZ-1029.8.F.C-V, Notice of Change in Situation: Advance Payments of the Tax Credit for Childcare Expenses.
Each time you file an application for advance payments, you must provide a document attesting to your or your spouse's situation.
This form is valid until October 15 of the year for which the application is to be filed, and is no longer available on our website after that date. A new version for the following year is subsequently posted online.