• 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, in particular, 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 and not the home childcare coordinating office) 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 paid only the government-set contribution during the year. The tax credit for childcare expenses cannot be claimed in respect of that contribution.
• Since the 2006-2007 school year, it has been possible to claim the tax credit in respect of the contribution paid by parents for school daycare services during spring 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.

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

Description of the boxes on the RL-24 slip

Box marked "Année"
Indicate the year to which the amounts you are entering on the RL-24 slip relate.

Box marked "Code du relevé"
Enter "R" on original slips, "A" on amended slips or "D" on cancelled slips.

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

Box marked "Nom de famille et prénom de chacun des enfants"
Enter the last name of each child, followed by the child's first name.

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

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

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 expenses paid respecting basic services provided by a subsidized in-school childcare service for a pedagogical day after June 30, 2015, which corresponds to the contribution set by the government for a school day;
• 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 childcare services;
• additional fees charged for field trips (such as admission fees or transportation fees);
• 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. Failure to indicate 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 or subsidized home childcare providers, the social insurance number (nine digits) or the Québec enterprise number (NEQ) (10 digits);
• for childcare centres, the establishment number (eight digits) assigned by the Ministère de la Famille;
• for schools, the numeric code (six digits) assigned by the Ministère de l'Éducation, de l'Enseignement supérieur et de la Recherche;
• for all other childcare establishments, the Québec enterprise number (NEQ) (10 digits).

Identification

Space marked "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 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.