|
You can claim the refundable tax credit for childcare expenses that you or your spouse paid if all of the following requirements are met:
You were resident in Québec on December 31, 2011, or you were resident in Canada, outside Québec, on December 31, 2011, and carried on a business in Québec in 2011.
The childcare expenses were incurred while you or your spouse on December 31, was
carrying out the duties of an office or employment;
actively carrying on a business;
practising a profession;
carrying out research under a grant;
actively seeking employment;
attending an educational institution full time, that is, you or your spouse was 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;
attending an educational institution part time, that is, you or your spouse was 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; or
receiving benefits from the Québec parental insurance plan (QPIP) or benefits related to a birth or adoption under the Employment Insurance plan.
You or your spouse on December 31 paid the expenses for the care of the child to an individual, a daycare centre, a holiday and recreation centre, a camp, or a boarding school. In addition, the child was living with you (or with your spouse on December 31) at the time the expenses were incurred.
The childcare services were provided in Canada by a person resident in Canada, unless you were living outside Canada temporarily.
http://www.revenuquebec.ca/en/ci ... ant/conditions.aspx |
|