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发表于 2011-6-21 13:07:29
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摘自魁省税务局
http://www.revenuquebec.ca/en/ci ... ant/conditions.aspx
Requirements for Claiming the Tax Credit for Childcare Expenses
You may claim the refundable tax credit for childcare expenses if you meet all of the following requirements:
You were resident in Québec on December 31 or you were resident in Canada, outside Québec, on December 31 and carried on a business in Québec in 2010.
Childcare expenses were paid while you or your spouse on December 31 were in one of the following situations:
You were carrying out the duties of an office or employment.
You were actively carrying on a business.
You were practising a profession.
You were carrying out research for which you received a grant.
You were actively seeking employment.
You were attending an educational institution full time or part time.
You were receiving payments from the Québec parental insurance plan or Employment Insurance payments related to a birth or an adoption.
You or your spouse on December 31 paid the expenses for the care of the child to an individual, a daycare centre, a holiday and recreation centre, a camp, or a boarding school. In addition, the child was living with you (or with your spouse on December 31) at the time the expenses were incurred.
The childcare services were provided in Canada by a person resident in Canada, unless you were living outside Canada temporarily.
To claim this credit, file your income tax return and complete Schedule C.
Eligible child
To be eligible for the tax credit, you must have paid childcare expenses for a child who meets one of the following conditions:
a child who was born after December 31, 1993, and is your or your spouse's child
a child who was born after December 31, 1993, is your or your spouse's dependent, and has an income of $6,925 or less for 2010
a child who is your or your spouse's child, and is your or your spouse's dependent because of a mental or physical infirmity
a child who is your or your spouse's dependent because of a mental or physical infirmity, and has an income of $6,925 or less for 2010
Last Updated: 2011-01-17 |
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