Québec Childcare Tax Credit 2026: Rates and Limits

Short answer In Québec, childcare costs give you two separate tax breaks. Revenu Québec pays a refundable tax credit equal to your eligible fees times a rate of 67% to 78% based on family income; for 2026 the fees are capped at $12,525 for a child under 7, $6,305 for an older eligible child and $17,145 for a child with a severe and prolonged impairment, and from 2026 an eligible child must be under 14 (it was under 16). You can receive the credit monthly through advance payments. Federally, the lower-income spouse usually deducts the same fees on Form T778 (line 21400), up to $8,000, $5,000 or $11,000 per child and two-thirds of earned income, and Québec residents can include the reduced contribution paid to a subsidized daycare, which the Québec credit excludes. Keep your RL-24 slips: Revenu Québec generally no longer accepts receipts.

If you pay for daycare, a day camp or a babysitter so you can work or study, Québec gives back most of the cost through one of the most generous childcare tax measures in Canada. But there are two systems to master: Revenu Québec’s refundable credit, which depends on family income, and the federal deduction on Form T778, which depends on who earns less. They use different limits, different age rules from 2026 and different lists of eligible fees. This guide covers both with the 2026 figures published by the Ministère des Finances and Revenu Québec, three worked examples, the advance payment system and the mistakes that cost families money.

How does the childcare expense tax credit work in Québec?

The Québec credit is refundable: you receive it even if you owe no income tax. Revenu Québec calculates it as follows:

Credit = eligible childcare expenses × the rate for your family income

Eligible expenses are the lesser of the fees you paid for the year and the total of the limits for your eligible children. Family income is your net income plus that of your spouse at December 31, if you had one. Unlike the federal deduction, it does not matter which spouse claims, because the rate depends on the couple’s combined income. You claim it on Schedule C of your TP-1 return, or receive it in advance during the year.

What are the 2026 rates of the Québec childcare credit?

The rate is 78% for the lowest family incomes and falls to 67% at the top. The income thresholds are indexed each year; the Ministère des Finances set the 2026 indexation rate at 2.05%.

Family income 2026	Rate 2026	Family income 2025	Rate 2025
Up to $25,305	78%	Up to $24,795	78%
$25,305 to $44,620	75%	$24,795 to $43,725	75%
$44,620 to $46,270	74%	$43,725 to $45,340	74%
$46,270 to $47,935	73%	$45,340 to $46,970	73%
$47,935 to $49,565	72%	$46,970 to $48,570	72%
$49,565 to $51,225	71%	$48,570 to $50,195	71%
$51,225 to $122,290	70%	$50,195 to $119,835	70%
Over $122,290	67%	Over $119,835	67%

Most two-income families in Montréal fall in the 70% or 67% bracket. The step from 70% to 67% is small: crossing $122,290 costs 3% of eligible fees, not the whole credit.

What are the 2026 limits per child?

Eligible child	Limit 2025	Limit 2026
Under 7 at December 31	$12,275	$12,525
Severe and prolonged impairment of mental or physical functions, any age	$16,800	$17,145
Any other eligible child (7 or older, or a child with an infirmity)	$6,180	$6,305
Maximum income of a dependent child (other than your own or your spouse’s)	$13,658	$13,938

The limits are added together for all your eligible children, and the total is compared with the fees you actually paid. One child’s unused room can therefore absorb another child’s fees above that child’s own limit. The severe and prolonged impairment must be certified on Form TP-752.0.14 (or the federal T2201, with some exceptions).

The new age limit: under 14 from 2026

Announced in the March 25, 2025 Québec budget and since enacted in the definition of "eligible child" in section 1029.8.67 of the Taxation Act, the definition of an eligible child changes from the 2026 tax year: the child must be under 14 at some time in the year, instead of under 16. A child who turns 14 in 2026 still qualifies for 2026, because they were 13 for part of the year. A child who turned 14 in 2025 does not, although the same fees remain deductible federally until the year the child turns 16. There is no age limit for a dependent child with a mental or physical infirmity.

Who can claim the Québec childcare credit?

You may be entitled to the credit if all of the following apply:

You resided in Québec on December 31 (or lived elsewhere in Canada and carried on a business in Québec).
When the fees were incurred, you or your spouse held a job, carried on a business, practised a profession, did research under a grant, were actively looking for work, attended secondary school or an eligible educational institution, or received Québec parental insurance (QPIP) or EI benefits related to a birth or adoption.
You or your spouse paid the fees, and the child lived with you at the time.
The care was provided in Canada by a resident of Canada (care outside Canada is accepted if you were temporarily living abroad).

The eligible child is your child or your spouse’s, or a child who depends on you with income of no more than $13,938 in 2026.

Which childcare expenses qualify for the tax credit?

Eligible for the Québec credit	Not eligible
Non-subsidized daycare, including home childcare that does not offer reduced-contribution spaces	The reduced contribution set by the government for a CPE, subsidized daycare or subsidized home childcare
Fees charged on top of the reduced contribution, if the provider issues an RL-24 for them	Amounts paid to the child’s father or mother, or to a person you lived with in a conjugal relationship
A subsidized home childcare on days it is closed (holidays, vacations)	Medical and hospital costs, transportation, clothing
School daycare on pedagogical days, for the part above a set daily amount ($9.50 for the 2024–2025 school year)	Tuition or teaching services, and homework help whose main role is teaching rather than supervision
School daycare for a space that is not at reduced contribution	Extracurricular activities, even regular ones, and municipal courses or leisure programs during the school year
Day camps and municipal recreation programs during school holidays	Fees reimbursed or covered by financial assistance (for example, government allowances)
Kindergarten or preschool fees, except the reduced contribution	Care incurred for purely personal reasons, such as respite
A babysitter at home (with exceptions for family members), and meals included in the price	Fees for which another person already claimed the credit for the same child

Day camps versus overnight camps

Day camps count in full, up to your overall limit. Overnight camps, boarding schools and camps with lodging count only up to a weekly ceiling. For the Québec credit, the ceilings are $200 per week for a child aged 6 or under at December 31, $275 per week for a child with a severe and prolonged impairment and $125 per week for any other eligible child. Federally, the weekly ceiling is one-fortieth of the annual limit, which gives the same $200, $275 and $125. A sports camp counts only if its main purpose is to care for children, not to teach a sport.

Example 1: one child in a private daycare

Sophie and Karim have a 3-year-old in a non-subsidized daycare at $55 a day for 240 days, or $13,200 for 2026. Their family income is $90,000.

Step	Calculation	Result
Fees paid	$55 × 240 days	$13,200
Limit for one child under 7		$12,525
Eligible expenses (lesser)		$12,525
Rate for $90,000 of family income		70%
Québec refundable credit	$12,525 × 70%	$8,767.50

Their net cost after the Québec credit is $4,432.50, before the federal deduction described below.

Example 2: two children, a day camp and an overnight camp

A family with $130,000 of family income has a 5-year-old in a private daycare ($14,000 for the year) and a 9-year-old who attends six weeks of day camp ($1,500) and one week of overnight camp ($600).

Step	Calculation	Result
Daycare, 5-year-old		$14,000
Day camp, 9-year-old		$1,500
Overnight camp, 9-year-old	Limited to $125 for one week	$125
Total fees that can count		$15,625
Combined limit for the two children	$12,525 + $6,305	$18,830
Eligible expenses (lesser)		$15,625
Québec refundable credit	$15,625 × 67%	$10,468.75

The daycare fees exceed the $12,525 limit for the younger child, but because limits are pooled, the older child’s unused room absorbs the excess. Families who apply each limit separately lose money.

Example 3: a 13-year-old at day camp in 2026

A single parent with $40,000 of income pays $1,200 for a day camp for a child born in 2012, who turns 14 in October 2026. The child was under 14 for part of the year, so the fees qualify: $1,200 × 75% = $900. In 2027, the same child will no longer be eligible for the Québec credit, but the parent can still deduct the fees federally, because the federal age limit remains under 16.

Advance payments: getting the credit every month

You do not have to wait for your tax return. Revenu Québec can pay the credit in advance, on the 15th of each month, if you meet these conditions for the year:

You are the parent of the child (or the parent’s spouse), you live with the child, and you reside in Québec as a Canadian citizen, permanent resident or person granted asylum by Canada.
You expect a credit of more than $1,000 for the year (this condition does not apply if you also expect a work premium of more than $500).
You have the form Childcare Expenses Eligible for the Tax Credit – Rate and Number of Days of Care Expected (TPZ-1029.8.F.A), completed by the childcare provider.
You provide a recent document proving your situation, such as a pay stub or an employer letter, and you register for direct deposit.

You apply online in My Account for citizens, or by mail with Form TPZ-1029.8.F. Only one spouse can apply for the couple. The number of payments depends on when Revenu Québec receives your complete request: to receive the full amount in 12 payments, it must arrive by December 1 of the preceding year (December 1, 2026 for 2027), and the request form for a given year can be used only until October 15 of that year. If your situation changes, such as a new provider, a child starting kindergarten or a subsidized space, you update the file online or with Form TPZ-1029.8.F.C. You then reconcile on Schedule C when you file; any overpayment must be repaid, so estimate kindergarten days carefully.

RL-24 slips and receipts

Every person who provides childcare in Québec for pay must give you an RL-24 slip showing the eligible fees, and Revenu Québec states that, as a rule, receipts are no longer accepted. You do not send the RL-24 with your return, but you must keep it in case Revenu Québec asks. The exceptions are fees paid outside Québec and fees paid to an individual who is not required to issue an RL-24: in that case, keep a receipt showing the person’s social insurance number, address and signature and, if applicable, their relationship to you. Federally, the CRA asks for a receipt, which must show the caregiver’s SIN when the care is provided by an individual.

The federal deduction: Form T778 and line 21400

The federal measure is a deduction from income, not a credit, so it is worth your marginal tax rate. The main rules:

Who claims: generally the spouse or partner with the lower net income, even if that income is zero. The higher-income spouse can claim only in specific cases listed in Part C of Form T778, such as when the lower-income spouse was a student, was hospitalized or confined to a bed or wheelchair for at least two weeks, or was in prison.
Annual limits per child: $8,000 for a child under 7 at the end of the year, $5,000 for a child aged 7 to 16 at the end of the year (and for an older dependent child with an infirmity), and $11,000 for a child eligible for the disability tax credit. Limits are pooled, as in Québec.
Earned income cap: the deduction cannot exceed two-thirds of the claimant’s earned income.
Age: the child must be under 16 at some time in the year, so children aged 14 to 16 at year-end still count federally.
Québec residents: the CRA lets you include the basic contribution you paid directly to a subsidized childcare provider. That reduced contribution is excluded from the Québec credit, but deductible federally.
Individuals: payments to the child’s parent, to a person for whom you claim a dependant amount, or to a relative under 18 do not qualify.

Unused expenses cannot be carried forward. You enter the result on line 21400 of your T1 return.

Example 4: the federal deduction for the same families

In Example 1, Karim has the lower net income, with $35,000 of earned income. His deduction is the lesser of $13,200 paid, the $8,000 limit for one child under 7, and two-thirds of $35,000 ($23,333): $8,000 on line 21400. A family whose child attends a CPE at the reduced contribution and paid, say, $2,400 of contributions in the year gets no Québec credit on that amount, but the lower-income parent can deduct the full $2,400 federally.

Québec credit versus federal deduction

Rule	Québec refundable credit	Federal deduction (T778)
Type	Refundable credit, a percentage of fees	Deduction from income
Who claims	Either spouse; rate based on family income	Generally the lower-income spouse
Age limit in 2026	Under 14 at some time in the year	Under 16 at some time in the year
Limit, child under 7	$12,525	$8,000
Limit, other eligible child	$6,305	$5,000
Limit, severe impairment or disability tax credit	$17,145	$11,000
Reduced contribution (CPE, subsidized daycare)	Not eligible	Eligible for Québec residents
Earned income cap	None	Two-thirds of earned income
Proof	RL-24 slip	Receipt (SIN if paid to an individual)
Paid during the year	Yes, through advance payments	No

Separated or divorced parents

For the Québec credit, the key test is that the child lived with you when the fees were incurred and that you paid them. Each parent can claim the fees they paid for the periods the child lived with them, but the same fees cannot be claimed by two people: fees for which another person obtained the credit for the same child are excluded. If you separated during the year and had no spouse at December 31, your family income is your own income alone, which may raise your rate. If you share custody, agree in writing who pays which provider, and make sure each RL-24 is issued in the name of the parent who actually paid.

Federally, if you did not live with the other parent at any time in the year (or not in the first 60 days of the following year), you claim as the only person supporting the child, without the lower-income rule. A couple who were living apart at year-end, for at least 90 days because of a breakdown of the relationship, and who reconciled within the first 60 days of the next year are in one of the Part C situations: the higher-income spouse who paid the fees can then claim them.

Common mistakes with childcare expenses

Claiming the CPE reduced contribution on the Québec return. It is deductible federally, not creditable in Québec.
Forgetting the federal T778 because the Québec credit seems to cover everything. It is a separate deduction on the federal return.
The higher-income spouse claiming the federal deduction without one of the Part C situations.
Applying limits child by child instead of pooling them.
Claiming a 14-year-old in Québec for 2026 when the child turned 14 in 2025.
Counting a whole overnight camp instead of the weekly ceiling.
Accepting a receipt instead of an RL-24 from a Québec daycare, or paying a babysitter cash without a receipt showing their SIN.
Overestimating days in advance payments, which leads to a balance owing at tax time.

How we can help

We prepare federal and Québec returns for families every year: Schedule C and T778 calculations, choosing which spouse claims, reconciling advance payments and checking RL-24 slips against what you paid. A tax professional reviews every return. Personal returns start at $300 (personal tax returns). If you hire a nanny who works in your home, you may have payroll obligations; our Québec payroll checklist explains them. See pricing, contact us, or start with our guide to filing a personal tax return in Québec.

Frequently asked questions

How much is the Québec childcare tax credit in 2026?

It equals your eligible fees times a rate of 78% for family income up to $25,305, sliding to 70% between $51,225 and $122,290 and 67% above that. Eligible fees are capped, for all your children combined, at $12,525 per child under 7, $6,305 per other eligible child and $17,145 per child with a severe and prolonged impairment.

Is the age limit for the Québec childcare credit now 14?

Yes. From the 2026 tax year, the child must be under 14 at some time in the year, instead of under 16; the change is in section 1029.8.67 of the Taxation Act. There is no age limit for a dependent child with a mental or physical infirmity. The federal deduction still uses under 16.

Are day camp fees eligible for the childcare tax credit?

Yes, day camps and municipal holiday programs count in full, up to your overall limit. Overnight camps count only up to $200 a week for a child 6 or under, $275 for a child with a severe and prolonged impairment and $125 for other eligible children.

Can I claim the reduced contribution I pay to a CPE?

Not for the Québec credit: the reduced contribution set by the government is excluded. Federally, however, the CRA allows Québec residents to include the basic contribution paid to a subsidized childcare provider in the child care expenses deduction on Form T778.

How do advance payments of the childcare credit work?

If you expect a credit of more than $1,000, you can apply in My Account or with Form TPZ-1029.8.F, attaching Form TPZ-1029.8.F.A completed by your provider. Payments arrive by direct deposit on the 15th of each month. Apply by October 15 of the year at the latest; a complete request received by December 1 of the previous year gives you 12 payments. You reconcile on Schedule C and repay any overpayment.

Do I need an RL-24 or is a receipt enough?

For Québec childcare, the provider must issue an RL-24 and receipts are generally no longer accepted. Keep it; you do not send it with your return. A receipt with the person’s SIN, address and signature is still accepted for care outside Québec or from an individual who is not required to issue an RL-24.

Who claims childcare expenses on the federal return?

Generally the spouse or partner with the lower net income, on Form T778 and line 21400, up to $8,000 per child under 7, $5,000 per child aged 7 to 16 at year-end and $11,000 per child eligible for the disability tax credit, and no more than two-thirds of earned income. The higher-income spouse can claim only in the situations listed in Part C of the form.

Can separated parents both claim childcare expenses?

Each parent can claim the fees they actually paid for periods when the child lived with them, but the same fees cannot be claimed twice. If you had no spouse at December 31, your family income for the Québec credit is your own income only.

Childcare Expenses Tax Credit in Québec (2026): Rates and Limits