82.3. Where the adult or the adult’s spouse incurs, for the year, child care expenses that qualify for the child care expense credit provided for in sections 1029.8.67 to 1029.8.81 of the Taxation Act (chapter I-3), and the adult or the adult’s spouse is, in respect of the expenses, deemed to have paid an amount for that year under section 1029.8.79 of that Act on account of the tax payable under Parts I and I.2 of that Act, the Minister of Employment and Social Solidarity may, in the cases, on the conditions and in the manner prescribed by regulation, pay an advance on that credit by means of advance monthly payments.