Line 441 - Advance payments of tax credits

Tax credits respecting the work premium

If you received advance payments of any of the tax credits respecting the work premium (the work premium, adapted work premium or supplement to the work premium [for former recipients of last-resort financial assistance or financial assistance under the Aim for Employment Program]):

enter the amounts from boxes A and B of your RL-19 slip on line 441 of your return;
complete Schedule P to calculate the exact amount of the tax credits respecting the work premium to which you are entitled for 2024 and then enter that amount on line 456 of your return (see the instructions for line 456).

Tax credit for childcare expenses

If you received advance payments of the tax credit for childcare expenses:

enter the amount from box C of your RL-19 slip on line 441 of your return (do not enter it in your spouse's return);
complete Schedule C to calculate the exact amount of the tax credit for childcare expenses to which you are entitled for 2024 and then enter that amount on line 455 of your return (see the instructions for line 455).

Tax credit for home-support services for seniors

If you received advance payments of the tax credit for home-support services for seniors:

enter the amount from box D of your RL-19 slip on line 441 of your return (this amount may include financial compensation);
enter on line 458 of your return the amount of the tax credit for home-support services for seniors to which you are entitled for 2024 (see the instructions for line 458).

If there is an amount in box E of your RL-19 slip, see the instructions for line 466.

Tax credit for the treatment of infertility

If you received advance payments of the tax credit for the treatment of infertility:

enter the amount from box G of your RL-19 slip on line 441 of your return;
complete form TP-1029.8.66.2-V, Tax Credit for the Treatment of Infertility, to calculate the exact amount of the tax credit for the treatment of infertility to which you are entitled for 2024 and then enter that amount on line 462 of your return (see point 11 in the instructions for line 462).

Tax credit for caregivers

If you received advance payments of the tax credit for caregivers:

enter the amount from box H of your RL-19 slip on line 441 of your return;
complete Schedule H to calculate the exact amount of the tax credit for caregivers to which you are entitled for 2024 and then enter that amount on line 462 of your return (see point 2 in the instructions for line 462).

Joint liability

If you receive an overpayment in 2024 and are unable to repay it at the end of the year, the person considered to be your spouse at that time for purposes of the tax credits will be jointly liable for repaying it (except the tax credit for caregivers).