Care Expenses - Child over 16 years - Disabled

To claim childcare expenses for a disabled child aged over 16 years old, please follow the steps below:

1. On the file of the child, select the item "Medical and disability".

2. On the screen to your right, choose the line "Infirmity and disability amounts for the dependant".

3. On the page that appears, enter a description of the child's disability and from the drop-down menu to your right, select "Claim disability amount" for both the federal and Quebec.

Note: Do not forget that the federal form T2201 must be completed and submitted to the CRA. For Quebec residents, the form TP-752.0.14 must also be completed and submitted.

4. Return to the "Left-side menu on the Interview tab" and select the item "Childcare".

5. On the screen to your right, choose the appropriate type of care.

6. On the first line ''Amount paid to the daycare centre for this child", enter the federal amount claimed. If you are a Quebec resident and received an RL-24 slip the amount of "Box C" is the federal expense and "Box E" the eligible Quebec expense.

7. For Quebec residents, on the line "Childcare expenses paid for this child for Quebec tax purposes (RL-24 box E)", enter the amount shown on your RL-24, and in box H enters the identification number of the childcare organization or the SIN of the person who provided the childcare service.

8. Also, for Quebec residents, if you did not receive an RL-24 slip, but only a receipt from this person, you must enter the SIN of that person into Box H.

9. In addition, remember to produce the child's return to claim the GST credit and the solidarity tax credit,

The program will generate the T778 and limit the amount of eligible childcare expenses to $10,000 per eligible child. The amount will be generated by the program to line 21400 of the federal return.

For more information, please consult the following links:
For the CRA:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html

For Quebec residents, Schedule C will be produced by the program and the eligible amount will be carried forward to line 455 of the Quebec return.

For Revenu Quebec:

https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-455/

Starting with the 2018 taxation year, the three (3) annual limits on childcare expenses are increased.

Please see the following link for information

https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-1-v/

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Webpage: KPA340-20200930101951NA.htm

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