Published | Category: Income tax – individuals
New Age Limit for the Refundable Tax Credit for Childcare Expenses
In the Budget Speech of March 25, 2025, the Minister of Finance of Québec announced a change to the tax credit for childcare expenses.
Beginning in the 2026 taxation year, the maximum age for an eligible child will be lowered from 16 to 14. For childcare expenses paid for your or your spouse's child (or a dependant whose income is below the limit) to be eligible, the child will have to be under 14 at some point in the year and meet the other conditions.
The goal of the change is to focus financial assistance on families with younger children.
The change does not affect dependent children with mental or physical infirmities, since there is no age limit for them.