88.11. Any subsidized childcare provider who, in a year, provides subsidized childcare services to a child is required to file an information return in the form prescribed by the Minister of Revenue regarding the childcare services provided to the child during the year.
The information return must be sent to the Minister of Revenue not later than the last day of February of each year following the year in which the childcare services were provided.
The information return must also be sent to the last known address of, or remitted in person to, each parent whose child received subsidized childcare services during the year.
The parent must provide the subsidized childcare provider with all information required to file the information return.
Despite the first paragraph, if the subsidized childcare provider is a person recognized by a home childcare coordinating office as a home childcare provider, the coordinating office must file the information return with regard to all the children to whom the person provided subsidized childcare services.