• RL-24 - Child care expenses

Filing deadline and distribution of copies

You must, by the last day of February of the year following the year covered by this form,

• send Revenu Québec

  • the RL-24 summary, and

  • copy 1 of the RL-24 slips or, where you are filing online or on electronic media, the RL-24 slip data;

• send copy 2 of the RL-24 slips to the persons who paid the childcare expenses.

If you obtain the prior consent of the persons who paid the child-care expenses (either in writing or electronically), you can send them their RL-24 slips electronically. In this case, send only one copy of the slip.

Documents to be submitted to us must be mailed to one of the following addresses:

• 3800, rue de Marly, Québec (Québec) G1X 4A5

• C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4

Make sure you keep a record of your data or a copy of your paper RL-24 slips

Amending or cancelling an RL slip

To amend or cancel an RL slip filed online or on electronic media, follow the instructions in the Tax Preparers' Guide: RL Slips (ED-425-V). You may file amended or cancelled RL-24 slips online or on electronic media.

To amend a paper copy of an RL slip that has already been submitted, file a new slip, clearly indicating the necessary corrections, the word "Modifié," the letter "A" in the box marked "Code du relevé," and the number shown in the upper right-hand corner of the slip you are amending.

To cancel a paper copy of an RL slip that has already been submitted, photocopy the original slip, clearly indicate "Annulé" on it and, in the box marked "Code du relevé," indicate the letter "D." Make sure that the number shown in the upper right-hand corner of the original slip is legible on the photocopy before you file it.

You must always file an amended RL-24 summary when you amend or cancel an RL-24 slip. On the amended RL-24 summary, enter the total number of RL-24 slips that you filed and the total of the amounts shown in each box of each RL-24 slip, whether or not it was amended or cancelled.

Penalties

Under the Act respecting the Ministère du Revenu, you are liable to penalties if you file the RL-24 slip or the RL-24 summary late or in a wrong format.