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Published | Category : Income tax - individuals

Refundable Tax Credit for Childcare Expenses: Increased Annual Limits

Two of the three annual limits on childcare expenses eligible for the refundable tax credit for childcare expenses have been increased. Beginning with the 2018 taxation year, the applicable limits are:

  • $13,000 for childcare expenses paid in respect of a child with a severe and prolonged impairment in mental or physical functions; and
  • $9,500 for childcare expenses paid in respect of a child who does not have such an impairment and who is under 7 at the end of a year, or who would have been had the child been living.

In addition, all three annual limits on childcare expenses eligible for the refundable tax credit for childcare expenses ($13,000, $9,500 and $5,000) will be automatically adjusted each year as of the 2019 taxation year.

For more information, see pages A.40 through A.43 of the Additional Information 2018-2019 (PDF – 3.73 MB) published by the Ministère des Finances.

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