Relevé 24 - Statement of child care expenses

Entering this Amount

Entering Relevé 24 slips

Enter Child care expenses in the Deductions section of the interview.

Whether you received only a relevé 24 slip, only a child care receipt, or both, you must complete both the Child Care Receipts and Relevé 24 - Statement of Child Care Expenses screens in TurboTax. To do this:

If you have monthly receipts from the same childcare provider, you can enter them as one receipt.

Note: Federal child care expenses generally must be claimed by the lower-income spouse. The Québec provincial credit can be claimed by either spouse, or shared between spouses.
  1. Complete the federal Child Care Expenses receipt entry screen.

    If you did not receive a separate child care receipt, complete this screen using the amounts shown on your relevé 24 slip.

  2. To enter additional receipts, Click Enter New Receipt for [Taxpayer].

    When you've entered all receipts, click Done.

  3. Open the associated relevé 24 slip and enter amounts shown in boxes C, D, E, and H (if it applies).
  4. (Optional) To split the provincial credit between spouses, enter the amount you want Taxpayer 2 to claim on line 96 of Taxpayer 1'sQuébec Schedule C.
  5. On the Relevé 24 - Statement of Childcare Expenses Summary screen, click Edit to open the relevé 24 slip.
  6. Enter the amounts shown in boxes D, E, and H of your paper slip and then click Done With Relevé 24.

    If you didn't receive a relevé 24 slip, use the amounts shown on your childcare receipt.

  7. On the Québec Child Care Expenses screen, select the checkboxes that best describe why you required child care.
  8. On the Tax Credit for Child Care Expenses screen, indicate the amount of credit that you want to apply to Taxpayer 2's provincial return.

    The balance will be claimed by Taxpayer 1.

Frequently Asked Questions

What is reported on relevé 24 slips?

Relevé 24 - Statement of child care expenses

The Relevé 24 slip reports child care expenses. Payments include those made to a daycare centre, boarding school, overnight camp, day camp, nursery school, or home childcare provider.

Revenu Québec says...

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
Important: Whether or not they participate in the $7 parental contribution program, all childcare services providers who provide childcare to more than six children must hold a permit from the Ministère de la Famille et des Aînés or be recognized by an accredited home childcare coordinating office. Otherwise, they are operating illegally. Note that this does not apply to the exceptions listed under section 2 of the Educational Childcare Act.
Related information
Line 214 - Child care expenses
Québec line 455 - Tax credit for child-care expenses