You may claim the refundable tax credit for child-care expenses if all of the
following requirements are met:
• You were resident in Québec on December 31, 2008, or you were resident
in Canada, outside Québec, on December 31, 2008, and carried on a
business in Québec in 2008.
• The child-care expenses were paid to allow you, or your spouse on
December 31, 2008 (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