RL-24 Summary - Child-Care Expenses

RL-24 Summary - Child-Care Expenses

Instructions for completing RL-24 slips

General information

You must file RL-24 slips if, in exchange for remuneration, you provided childcare services in Québec for which the tax credit for childcare expenses can be claimed. (See the notes below.) Such is the case, for example, if you operated a daycare centre, a boarding school, an overnight camp, a day camp or a nursery school. If you provided home childcare, you (not the childcare centre or the home childcare coordinating office with which you are affiliated) must file the RL-24 slips.

Notes

You are not required to issue an RL-24 slip for a calendar year to an individual who, during the year, paid only the contribution set by the government. The tax credit for childcare expenses cannot be claimed in respect of that contribution.
The tax credit can be claimed in respect of the contribution paid by parents for school daycare services during March break.

If you are an individual who provided childcare services during the year, you are not required to file RL-24 slips unless:

you held a permit issued under the Educational Childcare Act;
you were recognized as a home childcare provider by a home childcare coordinating office; or
your gross income from providing childcare services was $30,000 or more.

Any childcare services provider not required to file RL-24 slips is authorized to issue receipts to the persons who paid for childcare services. Each receipt must include the provider's name, address, social insurance number and signature, as well as the total amount that the provider was paid by the person for childcare services provided during the calendar year.

Any person who provides childcare services to more than six children at the same time must hold a permit from the Ministère de la Famille or be recognized by a home childcare coordinating office (whether or not the provider participates in the reduced contribution program). Otherwise, the childcare services provider is operating illegally.²

Explanation of the boxes on the RL-24 slip

Box marked "Année"
Enter the year to which the amounts on the slip pertain.

Box marked "Code du relevé"
Enter the letter "R" on each original slip, the letter "A" on each amended slip and the letter "D" on each cancelled slip.

Box marked "No du dernier relevé transmis"
See "Amending or cancelling an RL-24 slip" on page 1.

Box marked "Identification de chacun des enfants: Nom Prénom"
Enter the last name and first name of each child.

Box A – Date of birth
For each child, enter the date of birth.

Box B.1 – Number of days of care
For each child, enter the number of days of care in the year. A day of care is a day for which an amount was paid as childcare expenses.

Box B.2 – Number of weeks spent at a camp or a boarding school
For each child, enter the number of weeks during which he or she spent at least one day at an overnight camp or a boarding school.

Note:

You cannot enter a number in box B.1 and a number in box B.2 on the same RL-24 slip. If a child stayed at a day camp (box B.1) and at an overnight camp (box B.2), you must file two RL-24 slips.

Box C – Total childcare expenses paid
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 childcare services, whether the expenses were paid during the year or subsequently.

Note:

You must enter only the total amount of the payments that you have actually received by the time you file the RL-24 slip. If you subsequently receive any additional amounts, you must file a corrected RL-24 slip that includes them.

Box D – Childcare expenses that do not qualify for the tax credit
Enter the amount of expenses that are included in box C but that do not qualify for the tax credit for childcare expenses. Such expenses include:

the contribution set by the government;
the portion of the fees paid for basic school daycare services offered by a subsidized provider for a pedagogical day which corresponds to the contribution set by the government for a school day;
medical expenses and other expenses related to medical and hospital care, as well as transportation expenses;
expenses paid for general or specific teaching services;
clothing expenses and other personal expenses;
expenses for meals that are not included in regular childcare costs;
additional fees charged for field trips (such as an admission fee for an activity or transportation costs);
registration fees for courses or recreational activities; and
penalties for the late payment of childcare expenses.

For more information, refer to IN-103-V, Refundable Tax Credit for Childcare Expenses, or contact us.

Box E – Childcare expenses that qualify for the tax credit
Subtract the amount in box D from the amount in box C. Enter the result in box E.

Box G – Social insurance number of the person who paid the childcare expenses
Enter the social insurance number of the person who paid the childcare expenses. A person who does not have a social insurance number must apply to Service Canada to obtain one. Omission of the social insurance number may result in a penalty for the person who paid the childcare expenses and for the person required to issue an RL-24 slip to the aforementioned person.

Box H – Identification number of the childcare services provider
Enter the number that corresponds to your situation:

for private daycare centres, the nine-digit social insurance number or the 10-digit Québec enterprise number (NEQ);
for home childcare providers, the 10-digit identification number ("numéro de fiche") assigned by the Ministère de la Famille, the nine-digit social insurance number or the 10-digit NEQ;
for childcare centres and subsidized daycare centres, the eight-digit facility number ("numéro dinstallation") assigned by the Ministère de la Famille;
for schools, the six-digit school code assigned by the Ministère de lÉducation et de lEnseignement supérieur;
for all other childcare services, the 10-digit NEQ.

Identification

Space marked "Nom, 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 childcare expenses, and the person's last known address (including the postal code).

Space marked "Nom et adresse du fournisseur des services de garde"
Enter the name and address (including the postal code) of the person who provided the childcare services.

2. This does not apply to the exceptions listed in section 2 of the Educational Childcare Act.