RL-24's for 2023 can be sent electronically &
must be validated by the Quebec government no later than February 29th, 2024.
The RL-24 tax credit is for childcare services and not for evening or extracurricular activities. The activity must take place during the day. RL-24s are only available to organizations based in Quebec. A child must be 16 years or younger during the taxation year in order to be eligible.
Be sure to complete the following steps:
Who can Generate RL-24s?
Daycare Centers
Summer Camps
Boarding Schools
Day Camps
Preschool Education Centers
👉 If you offer before and after care for camp (extended hours) please note that these must be configured as an activity, and not as a merchandise item. Merchandise is not eligible for RL-24s and won't be taken into consideration.
1. Reconcile your Payments to Invoices
Reconciliation is the process of associating client payments to corresponding invoice items. This allows you to know exactly which item has been paid for, which is mandatory when generating RL-24s.
To view unreconciled payments, credit and reimbursements:
For RL-24 eligible items only, access the list of these items in the Accounting > RL-24 Tax Credit subtab. This list is available in Step-2
For all unreconciled items, click on the Accounting & Finance > Unreconciled items subtab. Use the Date created column to filter for the most recent transactions. Click the Receipt ID to jump to the payment, where you can link it to the appropriate invoice item(s).
To perform the reconciliation, you can:
Manually reconcile each account individually.
Use the Account Reconciliation tool in the Clients > Operations to automatically reconcile items on an oldest to newest basis. We suggest filtering for accounts with transactions dated in 2023.
2. Update SIN's and Client Information
Clients must provide their SIN number to be eligible to receive an RL-24 tax credit.
Information that must be up to date in the client's account:
Child's first and last name;
First and last name of adult(s) who will receive the tax credit;
Social insurance number (SIN) for adult(s) who will receive the tax credit;
Full address;
Specify if the tax credit is remitted 100% to the 1st or 2nd guardian, or 50/50; and
If applicable, ensure the 2nd guardian's information is within the account.
Export a list of clients with missing SIN numbers by program in the Reports > Standard subtab in the RL-24 section. This list is also available in Step-4
3. Inform your Clients
We strongly recommend sending a communication to your clients informing them of these requirements.
Click here to use our email template.
Access your client email addresses by program in the Reports > Standard subtab, under the Activities section.
4. Generate your RL-24s
Use the Accounting and finance > RL-24 Tax Credit subtab when ready to generate your RL-24s. You can start generating and sending them to the government now through February 29th 2024. SmartRec breaks it down into 5 steps. Click here for more detailed instructions.
Once they have been approved by the government and your organization has made them available, clients will have access to their RL-24s via the Documents tab in their personal Amilia account.