Schedule C: Tax Credit for Childcare Expenses

What’s in this article?

 
 

What is this?

Schedule C: Tax credit for Childcare Expenses is the Revenu Québec form used to calculate and claim your tax credit for childcare expenses. The tax credit for childcare expenses is a refundable tax credit that lets parents use certain expenses they paid to meet the needs of their children to reduce income tax payable.

 

 

Am I eligible? 

If you paid childcare expenses in the year, you must complete Schedule C to calculate and claim the credit amount.

Note: H&R Block’s tax software automatically completes Schedule C for you, provided you meet the eligibility criteria for claiming the tax credit and you entered your RL-24 slip in the software.

To claim the tax credit amount, you must meet the following eligibility requirements:

  • You were a resident of Québec on December 31, or you were a resident in Canada outside Québec on December 31 and you carried on a business in Québec;
  • The childcare expenses were incurred while you or your spouse on December 31 was carrying out duties of employment, actively carrying on a business, practising a profession, carrying out research under a grant, seeking employment, attending an educational institute on a part-time or full-time basis, or receiving benefits from the Québec parental insurance plan (QPIP) or benefits related to a birth or adoption under the Employment Insurance plan.
  • You or spouse paid expenses for the care of an eligible child, to an individual, a daycare, a holiday or recreation centre, a camp, or a boarding school. The child must be living with you at the time the expenses were incurred.
  • The childcare was provided in Canada by a person resident in Canada, unless you were living outside temporarily.

Note: The reduced contribution (set by the Québec government) of $7.30 per day per child does not qualify for this credit. Click this link for more information on childcare expenses that do not qualify.

 

Where do I claim this?

Note: H&R Block’s tax software automatically completes Schedule C for you, provided you meet the eligibility criteria for claiming the tax credit and you entered your RL-24 slip in the software.

 

Where can I learn more?