To be entitled to receive advance payments of the tax credit for childcare expenses for the 2016 taxation year, you must meet the following requirements:
- You are (or are the spouse of) the biological or adoptive mother or father (legally or in fact) of a child living with you at the time of application.
- You must be resident in Québec at the time you apply and be a Canadian citizen, a permanent resident or a person on whom Canada has conferred refugee protection.
- You must have a document from the childcare services provider confirming the childcare fees and the number of days for which childcare services will be provided in the year.
- You must estimate that you will be entitled, for the year, to an amount exceeding $1,000 as a tax credit for childcare. However, this requirement does not apply if you estimate that you will also be entitled for the same year to a work premium or an adapted work premiumexceeding $500.
- You incur expenses for an eligible child living with you or your spouse, where you or your spouse is in one of the following situations:
- you hold an office or employment;
- you actively operate a business;
- you do research under a grant;
- you are actively seeking employment;
- you attend an educational institution as a student enrolled in an educational program of at least three consecutive weeks, either on a full-time basis (courses and assignments must take up a minimum of 10 hours per week) or on a part-time basis (courses alone must take up a minimum of 12 hours per month);
- you receive Québec parental insurance plan benefits or benefits related to a birth or an adoption under the Employment Insurance plan;
- You must agree to receive the payments by direct deposit.
If you and your spouse both believe you are entitled to claim the tax credit for childcare expenses for the year, only one of you may apply for advance payments for both of you.
If you have determined that you are entitled to apply for advance payments of the tax credit for childcare expenses, you can use the following table to determine the tax credit rate that corresponds to your family income for the 2016 taxation year.
|Estimated family income||Tax credit rate||Estimated family income||Tax credit rate|
|From $0 to $34,800||75%||From $136,926 to $140,820||50%|
|From $34,801 to $41,240||70%||From $140,821 to $144,710||44%|
|From $41,241 to $47,695||65%||From $144,711 to $148,595||38%|
|From $47,696 to $95,380||60%||From $148,596 to $152,505||32%|
|From $95,381 to $136,925||57%||From $152,506 or more||26%|
Source: Revenue Quebec website