Fiscal and Financial Planning Guide 2024-2025
Families > Childcare expenses
Limits per child
Let us recall that these are cumulative limits. For example, a family with two children aged 6 or under and a child aged 7 to 16 is entitled in Québec to an overall limit of $21,000 for all the children calculated on 2 x $8,000 + 1 x $5,000 ($29,880 for Quebec). This means that if the childcare expenses for a child are less than his maximum limit, the unused portion can be used for the other children whose child’s care expenses exceeds their limits.
Federal deduction
At the federal level, child care expenses are deductible from the income of the spouse with the lower net income, at that spouse’s tax rate. In addition, the deduction is limited to 2/3 of the spouse’s working income (i.e., no deduction if the spouse does not work).
Québec Child Care Credit Rates
Potential tax savings
The table at the bottom of this page shows the percentage of tax savings (federal and Québec) on the portion of eligible childcare expenses according to family income and to the work income of the spouse with the lowest income.
Therefore, a nanny fee or private daycare fee of $40 per day corresponds to a fee of $9.10 in 2025 ($8.70 in 2024) charged by subsidized daycare centers (CPE) because the latter one do not qualify the Québec child care tax credit is shown on the Annual limits per child table.
It should be noted that these tax savings only apply to eligible child care expenses within the limits set by the government based on the age of the children shown previously.
Requirement to file a Relevé 24
Since 2022, individuals providing childcare services (a nanny for example) is required to file a Relevé 24 with Revenu Québec and provide a copy to parents.
Childcare fees receipts will no longer be accepted.