3。 魁省:
在魁省,daycare费用等,是refundable credit,就是即使你不交税,也可以给你退 up to 75%。
符合条件:相见魁省tax guide: 关于第455行的说明。
看样子你是为明年做准备的,所以,第一要求今年12月31日你必须住在魁省,
第二:
The child-care expenses were paid to allow you, or your spouse on
December 31, 2008 (明年会改成2009)(see the definition at line 12), to
– carry out the duties of an office or employment;
– actively carry on a business;
– practise a profession;
– carry out research for which you or your spouse on December 31
received a grant;
– actively seek employment;
– attend an educational institution (see the section “Educational
institutions” below) full time, that is, to be enrolled in an educational
program of at least three consecutive weeks, in which the student
must devote at least 10 hours per week to courses or assignments
related to the program; or
– attend an educational institution (see the section “Educational
institutions” below) part time, that is, to be enrolled in an
educational program of at least three consecutive weeks, in which the
student must devote at least 12 hours per month to courses related
to the program.