Schedule C: Tax credit for childcare expenses

If you’re a resident of Québec and you’ve incurred childcare expenses during the year, you’ll need to complete and submit Schedule C: Tax credit for childcare expenses with your Québec return. Fortunately, H&R Block’s tax software will automatically complete Schedule C for you, based on the information you enter from your paper RL-24: Childcare expenses slip, and provided you meet the following eligibility requirements:

  • You were either a resident of Québec or a resident of Canada (outside Québec) on December 31 and you carried on a business located in Québec
  • The childcare expenses you’re reporting were incurred while you (or your spouse) was:
    • working
    • carrying on a business
    • practicing a profession
    • conducting research under a grant
    • seeking employment
    • enrolled in a part-time or full-time educational program
    • receiving benefits from the Québec parental insurance plan (QPIP) or benefits related to a birth or adoption under the Employment Insurance plan
  • The expenses (which were incurred while the child lived with you) were paid to a (an):
    • individual
    • daycare
    • holiday or recreation centre
    • camp or
    • boarding school
  • The childcare was provided in Canada by a resident in Canada, unless you temporarily lived outside the country

Note: The contribution amount set by the Québec government doesn’t qualify for this credit. For more information on which childcare expenses don’t qualify, or for additional information related to this tax credit, refer to Revenu Québec’s website.

 

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