The tax credit for child-care expenses is determined by the program based on the information relating to child-care expenses paid in the year in the Child Care Expenses form. The child’s "number" corresponds to the number indicated in the Family Profile.
To qualify for the tax credit, the child care expenses must have been paid to allow the individuals or his or her spouse on December 31:
- to carry out the duties of an office or employment (box 10);
- to actively carry on a business (box 11);
- to practise a profession (box 12);
- to carry out research for which a grant was received (box 13);
- to actively seek employment (box 14);
- to attend an educational institution full-time (box 15);
- to attend an educational institution part-time (box 16); or
- to receive a benefits from the Québec parental insurance plan (QPIP) or benefits related to a birth or adoption under the Employment Insurance plan.
Boxes 10 to 17 must be enabled according to the real situation of the individual and his or her spouse on December 31, if he or she has one. The program enables boxes 10 to 17 in Schedule C based on the following general criteria, but you must ensure that the information is exact:
Box 10: Enabled when the individual has at least one RL-1 slip where the amount in box A differs from the amount in boxes J and P or when an amount is entered for tips at point 1 in the workchart from line 107.
Box 11: Enabled when an amount is entered on one of lines 12, 13, 14, 16, 22, 23, 24 or 26 of Schedule L.
Box 12: Enabled when an amount is entered on line 15 or 25 of Schedule L.
Box 13: Enabled when a research grant amount is identified under code 3 in the workchart from line 154.
Box 15: Enabled when a number of months is indicated in box 25 of the T2202 slip.
Box 16: Enabled when a number of months is indicated in box 24 of the T2202 slip.
Box 17: Enabled when an amount is entered in box 36 of the T4E slip.
For students attending high school, box 15 or 16, where applicable, will not be selected by default as these students do not receive a T2202 slip. In these situations, you must override the corresponding box, i.e. 15 or 16, depending on the student’s situation.
Note that starting in 2020, 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
It is possible that the individual performed one of the activities described in boxes 10 to 13 or 15 to 17 in Schedule C without the program enabling any one of theses boxes. For example, an individual might have worked to carry on a business belonging to his or her spouse without pay.
Reciprocally, it is possible that the program enabled any of the boxes 10 to 13 or 15 to 17, but the individual does not meet the prescribed conditions to be able to claim the credit for child-care expenses. You must override the box(es) where the information is incorrect.
Box 14: The decision to enable this box or not is a question of fact. Before enabling the box you must ensure that the individual actively sought employment in the year.
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