The purpose of the legislative provisions regarding child care expenses is to provide some relief for taxpayers who incur child care expenses in order to work, carry on a business or undertake certain educational activities. The maximum child care expenses that can be claimed per child each year is limited to $5,000, $8,000 or $11,000 depending on the circumstances.

Quebec:

New resident of Québec and child assistance

Has your family just arrived in Québec? You may be entitled to child assistance, a form of financial assistance for families with dependent children under age 18.

This financial measure includes child assistance payments and the supplement for handicapped children.

Eligibility for child assistance payments