Quebec Tax Shield

You may qualify if you lived in Quebec on December 31, you or your spouse are entitled to the childcare expense tax credit or the work premium tax credits (regular or adapted), and your income changed in a way that reduced those credits. You may qualify even if you were not entitled to the work premium last year.

Your Quebec income tax return with Schedule P, and your work income and family income information for the current and previous year.

Claim the Tax Shield on your Quebec income tax return (Schedule P) when you also claim the work premium or childcare expense tax credit and your income has changed.

A common mistake is not claiming the Tax Shield when your income rises, even though that is exactly when it applies. Another is thinking you must have received the work premium last year — you may still qualify even if your income was too high then. People also miss that it works with the childcare expense tax credit, not just the work premium.