Childcare expenses: who has to prepare an RL-24 slip?

You must prepare an RL-24 slip if you provide childcare services (e.g. you operate an unsubsidized daycare, a camp or a day camp) that childcare services that qualify for the tax credit for childcare expenses.

However, in accordance with our administrative policy, if you do not have a permit from the Ministère de la Famille or are not recognized by a home childcare coordinating office, you are not required to prepare an RL-24 slip if you meet either of the following conditions:

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

If these conditions apply, you can issue a receipt to the parent who paid the childcare expenses. 

Who needs an RL-24 slip?

An RL-24 slip must be given to the parent or person who paid the childcare expenses so they can use the information on it to claim the tax credit for childcare expenses in their income tax return.

Do not prepare an RL-24 slip for someone who only paid the reduced contribution set by the government.

Preparing an RL-24 slip

For help preparing and sending an RL-24 slip, see RL Slips and Summaries.

Source Link Revenu Québec – News