The requirements that must be met to be able to claim the tax credit for childcare expenses are included in the instructions for line 455 in the guide to the income tax return.
To claim the tax credit for childcare expenses, the information shown on the RL-24 slip must be entered in Schedule C of either your income tax return or the return of the other person supporting the child.
|Box||Explanation of boxes and instructions|
|Box A||Date of birth (year-month-day)|
|Box B.1||Number of days of care|
|Box B.2||Number of weeks spent at a camp or a boarding school|
|Box C||Total childcare expenses paid|
|Box D||Childcare expenses that do not give entitlement to the tax credit. The reduced contribution (set by the Québec government) is included in the amount in box D, since it does not give entitlement to the tax credit for childcare expenses (for example, a subsidized daycare centre).|
|Box E||Childcare expenses that give entitlement to the tax credit|
|Box G||Social insurance number of the person who paid the childcare expenses|
|Box H||Identification number of the childcare provider|