This form must be completed by persons required to issue RL-24 slips for amounts they received for providing child-care services.
Format of RL-24 slips
If you are filing more than 50 RL-24 slips, you must file the data online in an XML file.
If you are filing 50 RL-24 slips or less, you can transmit the data electronically (online or on electronic media) in an XML file, or send us copy 1 of the RL-24 slips on paper.
You are required to file the RL-24 summary on paper.
For further information on filing RL slips online or on electronic media, contact the Division de l'acquisition des données électroniques.
We also recommend that you consult the Tax Preparers' Guide: RL Slips (ED-425-V), available on Revenu Québec website.
Useful links
Refundable Tax Credit for Child-Care Expenses IN-103-VNon-Qualifying Child-Care Expenses