I-3, r. 1 - Regulation respecting the Taxation Act

Section 1086r92 Disposition versions

2023-02-08

1086R92. Every person who, in a calendar year, provides day care in Québec for remuneration must file an information return in prescribed form in respect of the amounts paid to the person as or on account of child care expenses, within the meaning of section 1029.8.67 of the Act, for services provided in that year.

s. 1086R23.15; O.C. 1633-96, s. 40; O.C. 1707-97, s. 88; O.C. 1466-98, s. 117; O.C. 134-2009, s. 1; O.C. 701-2013, s. 78; O.C. 90-2023, s. 22.

2013-07-03

1086R92. Every person, other than a prescribed person described in the second paragraph, who, in a calendar year, provides day care in Québec for remuneration must file an information return in prescribed form in respect of the amounts paid to the person as or on account of child care expenses, within the meaning of section 1029.8.67 of the Act, for services rendered in that year.

For the purposes of the first paragraph, a prescribed person means an individual, other than a trust, except if the individual

(a)  holds a permit issued under the Educational Childcare Act (chapter S-4.1.1);

(b)  is recognized as a person responsible for home day care by a person holding a childcare centre permit issued under the Educational Childcare Act; or

(c)  provides day care in Québec that in the calendar year generates turnover of not less than $30,000.

s. 1086R23.15; O.C. 1633-96, s. 40; O.C. 1707-97, s. 88; O.C. 1466-98, s. 117; O.C. 134-2009, s. 1; O.C. 701-2013, s. 78.

2012-09-01

1086R92. Every person, other than a prescribed person described in the second paragraph, who, in a calendar year, provides day care in Québec for remuneration must file an information return in prescribed form in respect of the amounts paid to the person as or on account of child care expenses, within the meaning of section 1029.8.67 of the Act, for services rendered in that year.

For the purposes of the first paragraph, a prescribed person means an individual who is not a trust, other than such an individual holding a permit issued under the Educational Childcare Act (chapter S-4.1.1), or recognized as a person responsible for home day care by a person holding a childcare centre permit issued under that Act.

s. 1086R23.15; O.C. 1633-96, s. 40; O.C. 1707-97, s. 88; O.C. 1466-98, s. 117; O.C. 134-2009, s. 1.