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.