RL-24 - Child-Care
Expenses - Data entry
With DtFormax you prepare the RL-24 slips and Summary at the same time. First fill in the information on the child care services provider in the Client information section. Then from the Menu, select Forms, Add forms and RL-24. The forms are now part of your Forms Navigator. Select RL-24 Data entry and enter all the required information and the amount paid for the services. You can then click on RL-24 slip ou Summary to visualize the completed forms.
Instructions for completing the RL-24 slip
You are required to prepare and issue RL-24 slips if you provided childcare services in Québec in exchange for remuneration and the services give entitlement to the tax credit for child-care expenses (see the note below). You are considered to have provided such services if you operated a daycare centre, boarding school, overnight camp, day camp or nursery school. If you provided home child-care, you (not the home child-care coordinating office or the child-care centre) must issue the RL-24 slip.
Notes: The reduced contribution of $7 (set by the Québec government) does not qualify for the tax credit for child-care expenses. Beginning with the 2006-2007 school year, the reduced contribution of $14 per day paid by parents for school daycare services during spring break qualifies for the tax credit.
You are not required to issue RL-24 slips if you are an individual who provided child-care services during the year and you meet the following requirements:
- You did not hold a permit issued under the Educational Childcare Act.
- You were not recognized as being responsible for home child-care by a home child-care coordinating office.
If you are not required to issue RL-24 slips, you may provide receipts to persons who paid you for your child-care services. Your name, complete address, social insurance number and signature must appear on each receipt.
Description of the boxes on the RL-24 slip
"Année"
Indicate the year to which the amounts you are entering on the RL-24 slip relate.
"Code du relevé"
Enter "R" on original slips, "A" on amended slips and "D" on cancelled slips.
"Nom de famille et prénom de chacun des enfants"
Enter the last name of each child, followed by the child's first name.
"Nom de famille, prénom et adresse de la personne qui a payé les frais de garde"
Enter the last name and first name of the person who paid the child-care expenses, and the person's last known address (including the postal code).
"Nom et adresse du fournisseur des services de garde"
Enter the name and address (including the postal code) of the person who provided the child-care services.
Box A
For each child, enter the date of birth.
Box B.1
For each child, enter the number of days of care paid for the year. A "day of care" is a day for which an amount was paid as child-care expenses.
Box B.2
For each child, enter the number of weeks in which he or she spent at least one day at an overnight camp or a boarding school.
Note: You cannot enter an amount in box B.1 and an amount in box B.2 on the same RL-24 slip. If a child stayed in a day camp (box B.1) and at an overnight camp (box B.2), you must file two RL-24 slips.
Box C
Enter the total amount of expenses that the person to whom the RL-24 slip is being issued paid to you for the year in which you provided child-care services, whether these expenses were paid during the year or subsequently.
Note: You must enter only the amounts that have been paid at the time you file the RL-24 slip. If you subsequently receive additional amounts, you must file a corrected RL-24 slip to include these amounts.
Box D
Enter the amount of the expenses that are included in box C but that do not qualify for the tax credit for child-care expenses. Such amounts include
- the reduced contribution of $7;
- medical expenses (and other costs related to medical services), expenses for hospital care, and transportation expenses;
- expenses paid for general or specific teaching services;
- clothing expenses and other personal expenses;
- meals, where they are charged separately from regular child-care services;
- additional fees charged for a field trip (such as an admission fee for an activity or transportation fees);
- registration fees for courses or recreational activities;
- a penalty for the late payment of child-care expenses.
For further information, consult the brochure Refundable Tax Credit for Child-Care Expenses (IN-103-V) or contact us.
Box E
Subtract the amount in box D from the amount in box C. Enter the result in box E.
Box G
Enter the social insurance number of the person who paid the child-care expenses. A person who does not have a social insurance number must obtain one from a Service Canada Centre. Failure to indicate the social insurance number may result in a penalty for the person who paid the child-care expenses and for the person required to complete the RL-24 slip.
Box H
Enter the number corresponding to your situation:
- for private or subsidized daycare centres, the social insurance number (nine digits) or the Québec enterprise number (NEQ) [ten digits];
- for child-care centres, the establishment number (eight digits) issued by the Ministère de la Famille et des Aînés;
- for schools, the numeric code (six digits) issued by the Ministère de l'Éducation, du Loisir et du Sport;
- for other child-care establishments, the Québec enterprise number (NEQ) [ten digits].