Broadening of the obligation to file an RL-24 slip

The information on the RL-24 slip (see courtesy translation RL-24-T) is used to claim the tax credit for childcare expenses in the income tax return.

Beginning in 2022, if you provide paid childcare services in Québec in the year, you will have to file an RL-24 slip and give a copy to the payer.

If you do not have a permit from the Ministère de la Famille or you are not recognized by a home childcare coordinating office, you do not have to file an RL-24 slip in the following situations:

• Your annual gross income from the childcare services you provided is less than $5,000.
• You are under 18 on December 31.

If either of these situations applies to you, you can give the person who paid for the childcare services a receipt so they can claim the tax credit.

For more information, see the RL-24 summary, Childcare Expenses (RL-24.S-V).

Source Link Revenu Québec – News