• RL-24 Summary - Child-Care Expenses

Instructions for completing RL-24 slips

Who must file the RL-24 slip?

As of 2022, any person that provides paid childcare services in Québec for which the tax credit for childcare expenses can be claimed (see box E) must file RL-24 slips. This is the case, for example, if during the year you provided regular or occasional childcare services or if you operated a daycare centre, a boarding school, a camp, a day camp, a nursery school or a school daycare service during March break.

If you provided home childcare recognized by the Ministère de la Famille or by a home childcare coordinating office, you must file the RL-24 slips, not the childcare coordinating office or the childcare centre you are associated with.

Important

Every person who provides paid childcare services for a child who does not attend school must have a permit from the Ministère de la Famille or be recognized by a home childcare coordinating office. However, this does not apply if the person is self-employed and either of the following applies:

• They provide childcare for no more than six children in a private home where childcare services were being offered on September 1, 2022.

• They provide childcare for no more than two children, or only for children who normally live together, in a private home where childcare services were not being offered on September 1, 2022.

Anyone offering childcare services without the required permit or recognition is oper- ating illegally. Note, however, that there are other exceptions under the Educational Childcare Act.

Who must you file an RL-24 slip for?

An RL-24 slip must be filed for each person (usually a parent) who paid the childcare expenses. Do not file an RL-24 for someone who paid only the reduced contribution set by the government.

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 "Nom de chacun des enfants"
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.

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.

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 an amended 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;

• the portion of the expenses paid to a boarding school or a camp that exceeds $200 per week for a child under seven, $275 per week for a child having a severe and prolonged impairment in mental or physical functions, regardless of their age, or $125 per week for any other child under 16;

• 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 (usually a parent) who paid the childcare expenses. A person who does not have a social insurance number must apply to Service Canada to obtain one. By law, the person who files the RL slip must make a reasonable effort to get the individual’s social insurance number. 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 afore- mentioned 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 d’installation") assigned by the Ministère de la Famille;

• for schools, the six-digit school code assigned by the Ministère de l'Éducation;

• for all other childcare services, the 10-digit NEQ or the 9-digit social insurance number.

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.