Requirements for Advance Payments of the Tax Credit for Childcare Expenses
To be entitled to receive advance payments of the tax credit for childcare expenses for the 2013 taxation year, you must meet the following requirements:
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The childcare expenses must be incurred for an eligible child living with you or your spouse, where you or your spouse is in one of the following situations:
you hold an office or employment;
you actively operate a business;
you do research under a grant;
you are actively seeking employment;
you attend an educational institution as a student enrolled in an educational program of at least three consecutive weeks, either on a full-time basis (courses and assignments must take up a minimum of 10 hours per week) or on a part-time basis (courses alone must take up a minimum of 12 hours per month);
you receive Québec parental insurance plan benefits or benefits related to a birth or an adoption under the Employment Insurance plan;