the portion of the childcare expenses for which you received an allowance from the Ministère du Travail, de l'Emploi et de la Solidarité sociale.expenses that were reimbursed by the Ministère du Travail, de l'Emploi et de la Solidarité sociale (box J of the RL-5 slip).expenses that were reimbursed or for which a reimbursement can be claimed, or that were covered by any other form of financial assistance (unless the reimbursement or assistance was included in an individual's income and cannot be deducted in the calculation of the individual's taxable income), such as:.childcare expenses for which another person obtained a tax credit for childcare expenses for the same child.clothing expenses and other personal expenses.expenses paid for general or specific teaching services.medical expenses and other expenses related to medical and hospital care, as well as transportation expenses.a person for whom you (or a person who was living with you, where the child for whom the childcare expenses were incurred is considered an eligible child of that person) are claiming an amount on line 367.a person under 18 who was related to you (or to a person with whom you were living in a conjugal relationship) by blood, marriage or adoption (except a nephew or niece),.a person who was living with you, if the child for whom the childcare expenses were incurred is considered an eligible child of that person,.a person with whom you were living in a conjugal relationship,.amounts paid to one of the following people:.a portion of the fees paid for basic school daycare services offered by a subsidized provider for a pedagogical day after J.the reduced contribution set by the government that you paid for childcare services provided by a childcare centre, a home childcare provider or a daycare centre, or for basic school daycare services.The following expenses do not qualify for the tax credit: The childcare services were provided in Canada by a person resident in Canada, unless you were living outside Canada temporarily.Ĭhildcare expenses that do not qualify for the tax credit (Part A of Schedule C).In addition, the child was living with you (or with your spouse on December 31, 2020) at the time the expenses were incurred. You or your spouse on December 31, 2020, paid the expenses for the care of an eligible child, for 2020, to an individual, a daycare centre, a holiday and recreation centre, a camp or a boarding school.receiving benefits under the Québec parental insurance plan (QPIP) or benefits related to a birth or adoption under the Employment Insurance plan.
attending a secondary school or taking a course at a qualified educational institution (see “Qualified educational institutions” below) part time, that is, you or your spouse was enrolled in an educational program of at least three consecutive weeks, in which students must devote at least 12 hours per month to courses related to the program or.