Care Expenses - Child over 16 years -
Disabled
To claim childcare expenses for a disabled child aged over 16
years old, please follow the steps below:
1. On the file of the child, select the item "Medical and
disability".
2. On the screen to your right, choose the line "Infirmity
and disability amounts for the dependant".
3. On the page that appears, enter a description of the child's
disability and from the drop-down menu to your right, select
"Claim disability amount" for both the federal and
Quebec.
Note: Do not forget that the federal form T2201 must
be completed and submitted to the CRA. For Quebec residents, the
form TP-752.0.14 must also be completed and submitted.
4. Return to the "Left-side menu on the Interview tab"
and select the item "Childcare".
5. On the screen to your right, choose the appropriate type of
care.
6. On the first line ''Amount paid to the daycare centre
for this child", enter the federal amount claimed. If you are a
Quebec resident and received an RL-24 slip the amount of "Box
C" is the federal expense and "Box E" the eligible
Quebec expense.
7. For Quebec residents, on the line "Childcare expenses paid
for this child for Quebec tax purposes (RL-24 box E)", enter
the amount shown on your RL-24, and in box H enters the
identification number of the childcare organization or the SIN of
the person who provided the childcare service.
8. Also, for Quebec residents, if you did not
receive an RL-24 slip, but only a receipt from this person, you
must enter the SIN of that person into Box H.
9. In addition, remember to produce the child's return to claim
the GST credit and the solidarity tax credit,
The program will generate the T778 and limit
the amount of eligible childcare expenses to $10,000 per eligible
child. The amount will be generated by the program to
line 21400 of the federal return.
For more information, please consult the following links:
For the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html
For Quebec residents, Schedule C will be
produced by the program and the eligible amount will be carried
forward to line 455 of the Quebec return.
For Revenu Quebec:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/451-to-480-refund-or-balance-due/line-455/
Starting with the 2018 taxation year, the three (3) annual
limits on childcare expenses are increased.
Please see the following link for information
https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-1-v/
ID: 20200930101951NAX.xml
Webpage: KPA340-20200930101951NA.htm