Parents: Credits you can claim

Do you have kids? You may be able to claim credits like the tax credit for childcare expenses. This page shows you all the tax credits you can claim as a parent.

Lana is a single mother and lives with her adult son, Benjamin

Lana is a single mother. She lives with her son, Benjamin, who is 20 and a full-time CEGEP student. Benjamin doesn’t have a job and is financially dependent on his mother. His tuition for the fall 2020 semester was $500, and he received an RL-8 slip from his school. Lana wonders if she can claim anything for Benjamin in her tax return.

Good news! Lana may be able to claim the following:

  • the amount for dependants or the amount transferred by a child 18 or over enrolled in post-secondary studies
  • the tax credit for tuition or examination fees transferred by a child
  • the amount for a person living alone (line 361 of the return)
Are you in the same situation as Lana? Here are the deductions and credits you can claim.
Q&A — Lana
  • Can Lana claim the amount for dependants or the amount transferred by a child 18 or over enrolled in post-secondary studies?

    Yes. Lana can claim the amount transferred by a child 18 or over enrolled in post-secondary studies if Benjamin completes Schedule S and files it with his own return. Lana will have to enter the transferred amount in Part B of Schedule A of her return. If Benjamin doesn’t transfer an amount to her, then she can claim the amount for other dependants.

  • Can Lana claim the tax credit for tuition or examination fees transferred by a child?

    Yes. Benjamin won’t need to claim the tax credit for tuition or examination fees because he doesn’t have any income. This means he can transfer all or part of it to Lana by completing Schedule T and filing it with his return. Lana will have to complete Part D of Schedule A and file it with her return.

  • Can Lana claim the amount for a person living alone?

    Yes. Lana can claim the amount for a person living alone because the only person she lived with during the year was a child over 18 in post-secondary studies. To claim it, she’ll have to complete parts A and B of Schedule B and file it with her return.

  • Is Lana also eligible for the additional amount for a person living alone for single-parent families?

    Yes. Lana can claim the additional amount because she’s eligible for the amount for a person living alone and she lived with a child over 18 who can transfer an amount for a child 18 or over enrolled in post-secondary studies. To claim it, she’ll have to complete Part B of Schedule B and file it with her return.

Mandy and Brad live with their three minor children

Mandy and Brad work full-time and live with their three children: Maya (age 10), Calvin (age 8) and Nathaniel (age 3). Nathaniel goes to an unsubsidized home daycare, while Maya and Calvin, who are in school, go to daycare there.

This year, Mandy and Brad signed the kids up for swimming, guitar and painting lessons. Their budget is stretched pretty thin, and they wonder if they can claim anything to help when they do their taxes.

Mandy and Brad can claim the refundable tax credit for childcare expenses (they can even apply for advance payments) and the refundable tax credit for children’s activities. Depending on their income, they may also be eligible for the solidarity tax credit, the refundable tax credit for medical expenses, the tax shield and the family allowance.

Q&A – Mandy and Brad
  • Since they work and their children were in daycare, can Mandy and Brad claim the tax credit for childcare expenses?

    Yes. Mandy and Brad are eligible because they incurred childcare expenses while at least one of them was working. They’d also be eligible if, for example, one of them was actively operating a business, attending a qualifying educational institution or actively looking for work. For more information, see the full list of requirements.

  • Do the expenses Mandy and Brad paid to Nathaniel’s unsubsidized home daycare qualify for the tax credit?

    Yes. Generally speaking, payments to an unsubsidized home daycare qualify. If the payments were made to a person who isn’t required to issue an RL-24 slip, they’ll need to get a receipt from the person who provided the services that includes their social insurance number, address, signature and relationship to them (if applicable).

  • Do the expenses paid for subsidized school daycare for Maya and Calvin qualify for the tax credit?

    No. The reduced contribution (set by the government) paid to a subsidized school daycare does not qualify.

  • Do the extra fees paid to Maya and Calvin’s daycare for pedagogical days qualify for the tax credit?

    Yes. Expenses paid in addition to the parental contribution for daycare on pedagogical days qualify. The daycare must issue an RL⁠-⁠24 slip.

  • How can Mandy claim the tax credit for childcare expenses for her and Brad?

    To claim the credit, Mandy must enclose Schedule C with her tax return. If she and Brad want to split the credit, they can each file Schedule C.

  • Can Mandy and Brad apply for advance payments of the tax credit for childcare expenses instead of waiting to claim the full credit in their tax return?

    Yes. If they meet the requirements, one of them can apply for advance payments using Revenu Québec’s online services or by filing the two required forms: TPZ⁠-⁠1029⁠.⁠8⁠.⁠F⁠-⁠V, Tax Credit for Childcare Expenses: Application for Advance Payments, and TPZ⁠-⁠1029⁠.⁠8⁠.⁠F⁠.⁠A⁠-⁠V, Childcare Expenses Qualifying for the Tax Credit: Fees and Number of Days of Care.

  • Will Mandy and Brad have to include their advance payments of the tax credit for childcare expenses when they do their taxes?

    Yes. Whoever received advance payments will get an RL-19 slip. That person will have to enter the amount from the slip on line 441 of their return and complete Schedule C to calculate the exact amount of the credit they were entitled to for the year.

  • Can Mandy and Brad claim a tax credit for the children’s swimming, guitar and painting lessons?

    Yes. If they meet the requirements, one of them can claim the tax credit for children’s activities in their tax return.

    The credit is equal to 20% of their eligible registration or membership fees. Generally speaking, the maximum is $500 in fees per child, for a maximum tax credit of $100 per child.