Childcare & Tax Credit

Did you know the limits on certain amounts of the tax credit for childcare expenses and tax credit for children’s activities have been increased for taxation year 2015 in Quebec.

• The limit on childcare expenses paid for a child with a severe and prolonged impairment in mental or physical functions has been increased from $10,000 to $11,000. The limit for such a child born after December 31, 1998, but before January 1, 2009, has been increased from $4,000 to $5,000. 
• The maximum amount of childcare expenses paid to a boarding school or camp has been increased from $175 to $200 per week for an eligible child born after December 31, 2008, from $100 to $125 per week for any other eligible child, and from $250 to $275 per week for a child of any age with a severe and prolonged impairment in mental or physical functions. 

The maximum eligible registration or membership fees have been increased from $200 to $300 per child, for a maximum tax credit of $60 per child, or $120 if the child has a severe and prolonged impairment in mental or physical functions.