39. If there is no opening for the child in a day-care service for which the contribution referred to in the second paragraph of section 38 is payable, the child day-care expenses allocated to the student are increased, for each month in the year of allocation, by the difference between the maximum amount qualifying for the child care expense credit for a month under the Taxation Act (chapter I-3) and the amount obtained pursuant to the second paragraph of section 38.