D1 – Version 2 – 23 août 2019

TP-1.D.C-V (2019-12)
TTax Credit for Childcare Expenses

Page 1CSchedule

If you and your spouse on December 31, 2019, are both entering an amount on line 455 of your respective returns, you must each file your own Schedule C.
To qualify for the tax credit, the childcare expenses paid must have been incurred while you or your spouse on December 31, 2019, was in anyof the situations listed below.
Check the box or boxes that apply to your situation. The expenses were incurred while you or your spouse on December 31, 2019, was:
• carrying out the duties of an office or employment ..............................................................................................................................................

10• actively carrying on a business ...........................................................................................................................................................................

11• practising a profession .......................................................................................................................................................................................

12• carrying out research under a grant ....................................................................................................................................................................

13• actively seeking employment ..............................................................................................................................................................................

14• attending an educational institution full time (see line 455 in the guide) ...........................................................................................................

15• attending an educational institution part time (see line 455 in the guide) ..........................................................................................................

16• receiving benefits under the Québec parental insurance plan (QPIP) or benefits related to a birthor adoption under the Employment Insurance plan ..............................................................................................................................................

17A

Childcare expenses qualifying for the tax credit

If you are entering expenses paid to a camp or boarding school, check box 20. ...................................................................................................
A
Last name and first name of each eligible child for whom the credit is being claimed(see the definition of “eligible child” at line 455 in the guide)
1
2
3
4
5
6

B
Relationship to you

First name of the childfor whom the expenses were paid

Date of birthYYYYMM

1
2
3
4
56D

(see note below)

D30.1+ 31.1+ 32.1
+ 33.1+ 34.1+ 35.1+ 36.1+ 37.1.

+ 38.1
= 39.

– 40.

Subtract line 40 from line 39.
Childcare expenses qualifying for the tax credit = 41

.

29.1
29.2
29.3
29.4
29.5
29.6
29.7
29.8

C
Child’s net income

1
2
3
4
5
6

Childcare expenses
qualifying for the tax credit

30
31
32
33
34
35
36
37

Total expenses that you could not enter on lines 30.1 through 37.1 because
there was not enough space
Add lines 30.1 through 38.1.
Allowance for or reimbursement of childcare expenses shownin box 201 of the RL-1 slip or in box J of the RL-5 slip,
if the expenses are included on line 39

.
.
.
.
.
.
.

20.
.
.
.
.
.

Identification number(RL-24 slip, box H )or social insurance numberof the person who received the payments
30.2
31.2
32.2
33.2
34.2
35.2
36.2
37.2

.

Continued on the next page.
Note• The expenses must have been paid by you or by your spouse.
• If the expenses were paid to a camp or boarding school, the maximum is $200 per week for an eligible child born after December 31, 2012, or $125
per week for any other eligible child. The maximum is $275 per week for a child of any age who has a severe and prolonged impairment in mental
or physical functions.
• The reduced contribution set by the government ($8.25 per day, per child) does not qualify for the tax credit.

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Form prescribed by the President and Chief Executive OfficerC

D1 – Version 2 – 23 août 2019

BT

Childcare expense limit

TP-1.D.C-V (2019-12)

Page 2

Number of eligible children listed in Part A (lines 1 through 6):• who have a severe and prolonged impairment in mental
or physical functions

42×$13,22043.

• who were born after December 31, 2012, other than those
covered on line 42 above

44

× $9,660

45.

• who were born after December 31, 2002, or who have an infirmity,
other than those covered on lines 42 and 44 above46

× $5,085

47.

Add lines 43, 45 and 47.
Childcare expense limit = 50.

CFamily income

Amount from line 275 of your return
Amount from line 275 of your spouse’s return (spouse on December 31, 2019)
Add lines 76 and 78.
D.

76+ 78.

Family income = 80.

Tax credit for childcare expenses

Amount from line 41 or line 50, whichever is lessTax credit rate based on family income (line 80 above). Refer to the table below.
Multiply line 85 by line 92.
Amount your spouse on December 31, 2019, is claiming on line 455 of his or her return
Subtract line 96 from line 94.
Carry the result to line 455 of your return.

.

85× 92= 94– 96%

Tax credit for childcare expenses = 98.

.
.

If you would like to receive the tax shield, check box 99.
See the eligibility requirements at line 460 in the guide. �����������������������������������������������������������������������������������������������������������������������������������99

Table of tax credit rates
Use this table to determine the tax credit rate that corresponds to your family income (line 80) and carry the rate to line 92 above. If the amounton line 80 is 0, enter 75% on line 92.
Family income ($)
more than—35,95037,28038,62039,94041,27542,60043,950not more
than35,95037,28038,62039,94041,27542,60043,95045,275

Taxcreditrate(%)

7574
73
72
71
70
69
68

Family income ($)
more than45,27546,605
47,92549,27550,60051,93053,25554,595

not more
than46,60547,92549,27550,60051,93053,25554,59598,530Tax
credit
rate
(%)

67
66
65
64
63
62
61
60

Family income ($)
more than
98,530141,450
142,795
144,135
145,470
146,815148,155
149,490

not more
than141,450
142,795
144,135
145,470
146,815148,155
149,490
150,835

Tax
credit
rate
(%)

57
54
52
50
48
46
44
42

Family income ($)
more than
150,835
152,175
153,500
154,855
156,190
157,545
158,880
160,220

not more
than152,175
153,500
154,855
156,190
157,545
158,880
160,220or moreTax
creditrate(%)

40383634
32302826

All childcare providers who provide childcare to more than six children must hold a permit from the Ministère de la Famille or be recognized
by a home childcare coordinating office, whether they offer subsidized childcare spaces or not. Otherwise, they are operating illegally.** This requirement does not apply to the exceptions provided for under section 2 of the Educational Childcare Act.

Enclose a copy of this schedule with your return.

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