38. Child day-care expenses are allocated for each child under 12 years of age and for each child aged 12 to 17 having a major functional deficiency within the meaning of section 47.
Child day-care expenses allocated to the student correspond, for each month in the year of allocation during which the student is in any of the situations referred to in subparagraphs 2 and 3 of the first paragraph of section 24, to the amount obtained by multiplying the contribution fixed by a regulation made pursuant to section 82 of the Educational Childcare Act (chapter S-4.1.1) by 21.5. If the student and his or her spouse are both full-time students, the child day-care expenses are allocated only once for each child.
In addition, if custody of the child is shared, child day-care expenses may be allocated to the student only if, during the year of allocation, the student has custody of the child for at least 50% of the time. The child day-care expenses in such a case are reduced by one-half if, during the year of allocation, the student does not have custody of the child for more than half the time.
O.C. 344-2004, s. 38; O.C. 698-2007, s. 12.