The additional contribution is calculated at the end of each fiscal year, when the income tax return is produced, and depends on the overall financial situation of the parents.
The Additional Contribution for Subsidized Childcare Expenses calculator helps parents to estimate the total amount of the additional contribution per pay period. This allows them to estimate the amount they need to set aside for each pay period, so that they will not have to find the full amount of the additional contribution when they file their income tax return.
Parents are invited to:
- set aside the amount of their additional contribution;
ask their employer to increase the amount of Québec income tax source deductions. To do this, parents must complete one of the following forms and give it to their employer: Source Deductions Return (TP-1015.3), or Request to have additional income tax withheld at source (TP-1017). These forms are available on the website of Revenu Québec or via the “Additional Contribution for Subsidized Childcare Expenses” calculator;
- increase the amount of their quarterly instalments if they are self-employed.
Parents are therefore advised to review their financial plan when an event occurs during the year that may change the total amount of their additional contribution.
The following are examples of events that may change the amount of the additional contribution:
- the child starts school;
- the child moves from a subsidized day care centre to a non-subsidized day care centre;
- the parents’ conjugal status changes;
- the family’s financial situation changes.
Attention: The calculator offered by the Ministère des Finances provides estimates applicable to certain common situations. The exact amount of the additional contribution to be paid to Revenu Québec, if any, will not be known until the income tax return is produced.
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