How do I get the tax credit for childcare expenses?

General information, not advice. According to Revenu Québec, the tax credit for childcare expenses is one of the tax measures for families and is set according to your family income. It mainly applies to fees paid for childcare without a reduced contribution: the reduced contribution set by the government does not entitle you to the credit. You claim it with Schedule C of your income tax return or through advance payments. The person providing the care must give you a Relevé 24: you do not send it to Revenu Québec, but you must keep it. The rules below are those for the 2025 taxation year; starting with the 2026 taxation year, the maximum age of an eligible child goes from under 16 to under 14.

Key facts

Credit amount

Childcare expenses that qualify for the credit (capped depending on the child) multiplied by a rate that matches your family income. This page does not give the rates: see the official page.

Expense limit (2025 taxation year)

$16,800 for a child with a severe and prolonged impairment. $12,275 for an eligible child under 7 on December 31. $6,180 for an eligible child aged 7 or older on December 31 but under 16 at some point in the year, or with an infirmity.

Relevé 24

Anyone who provides childcare services in Québec for pay must give it to you. You do not send it to Revenu Québec, but you must keep it. As a general rule, receipts are no longer accepted.

Expenses that do not qualify

The reduced contribution set by the government for childcare services. If you pay fees on top of that contribution, they might qualify for the credit, with a Relevé 24.

Advance payments

Apply by October 15 of the year concerned. Among other conditions for 2026: estimating that you are entitled to more than $1,000 of credit for the year (except for an exception tied to the work premium), having a document from the childcare provider confirming the rate and the number of days, and accepting direct deposit.

Child's age

Under 16 for the 2025 taxation year; under 14 starting with the 2026 taxation year (no change for a dependent child with a mental or physical infirmity).

Steps

1. Check that you are in the situation covered: you resided in Québec on December 31 (or in Canada outside Québec with a business in Québec), and you or your spouse were employed, carried on a business, practised a profession, did subsidized research, were actively looking for a job, were studying or were receiving benefits related to a parental leave, at the time the fees were incurred.
2. Check that the child is eligible: for the 2025 taxation year, the child was under 16 at some point in the year, or has a mental or physical infirmity and is dependent on you or your spouse, regardless of age. Starting with the 2026 taxation year, the age limit goes to under 14 (except for infirmity).
3. See which fees qualify: for example fees paid to a daycare without reduced-contribution spaces, to a day camp, or to a babysitter at home. The reduced contribution set by the government for a subsidized space does not qualify.
4. Ask the person or service providing the care for a Relevé 24: they are required to give it to you. Keep it with your receipts, since Revenu Québec could ask for them.
5. To claim the credit with your income tax return, see the Income Tax Return Guide (TP-1.G) and fill out Schedule C. You do not have to send the Relevé 24 or the receipts.
6. If you prefer not to wait for your return, you can apply for advance payments at any time of the year using the online service in Mon dossier pour les citoyens, if you meet the conditions on the official page.
7. For advance payments for the 2026 taxation year, you have until October 15 of the year to apply. Revenu Québec generally determines the amount within 30 days (online request) or 45 days (paper request) of receipt.
8. To estimate your net childcare cost, the Ministère des Finances provides a childcare cost calculator on Québec.ca.

General information drawn from official sources. It does not replace legal, medical or financial advice. For your situation, contact the organization concerned or a professional.