Ministère des Finances
Ministère des Finances
Ministère des Finances
The calculator provides a comparison of the net daily rate for a subsidized and non‑subsidized childcare service. The comparison includes Québec and federal tax assistance.
The daily contribution to a subsidized childcare service is indexed annually on January 1.
In 2024, all parents pay a single reduced rate of $9.10.
Parents whose children attend a non‑subsidized childcare service are entitled to a refundable tax credit for childcare expenses. This tax credit is designed to reduce the net fee difference between subsidized and non‑subsidized childcare services.
The amount of the credit covers 78% to 67% of eligible childcare expenses paid, depending on family income. The maximum eligible childcare expense is $11 935 in 2024.
Consider a couple, where each spouse has an employment income of $50 000. Their child attends a non‑subsidized childcare service at $40 per day.
This couple pays a net daily rate of $7.17 for non‑subsidized childcare, thanks in part to the refundable tax credit for childcare expenses.
This is comparable to what they would pay if the child attended subsidized childcare ($7.67).
The calculator enables you to estimate the assistance to which you may be entitled. Calculations are based on certain assumptions intended to reflect the most common situations. The exact amounts will be determined when you file your income tax return.