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Summary
- General informations
- Eligible child
- Requirements
- Restrictions
- Advance payments
General information – Tax credit for child-care expenses
The rate of the refundable tax credit for child-care expenses is calculated on the basis of family income (as a rule, your income and your spouse's income). To find out the tax credit rate to which you are entitled, consult the guide to the personal income tax return (TP-1.G-V).
To claim the tax credit, you must file your income tax return and complete Schedule C.
For further information, consult the folder Refundable Tax Credit for Child-Care Expenses (IN-103-V).
| Note |
| Beginning in 2005, employers cannot take the refundable tax credit for child-care expenses into account in the calculation of the amount of an employee's remuneration subject to source deductions of income tax. |
