Note:
Single Parents: Child care expenses can only be claimed for periods when you were working, attending school, running a business, or actively seeking employment.
Dual-Parent Families: Both partners must be engaged in the activities mentioned above during the period the child care expenses were incurred.
Eligible Child Care Expenses
Daycare or Nursery School Fees: Payments made to licensed or unlicensed daycare centers or nurseries
Babysitting Services: Payments to individuals who provide child care services, as long as they are not a parent, spouse, or common-law partner
Summer Camps and Day Camps: Fees for camps that primarily provide child care, excluding overnight camps
Boarding School Fees: For children under 16, costs related to care and supervision are eligible
Nanny or Live-in Caregiver: Salaries, wages, and benefits paid to caregivers for child care services
Before- and After-School Programs: Fees paid to programs providing child care outside regular school hours
Ineligible Expenses
Education Costs: Tuition fees for school programs, including kindergarten or private school
Overnight Camps: Costs for overnight summer camps are generally not deductible
Extracurricular Activities: Fees for sports, music lessons, or other activities that are not primarily child care
Payments to Relatives: Payments to a relative under 18 or a parent/spouse are not eligible
Who Can Claim Child Care Expenses?
The lower-income spouse or common-law partner must claim the child care expenses unless special circumstances apply (e.g., separation, disability)
Documentation Required
Receipts with the caregiver’s name, SIN (if applicable), and address
Proof of payment, such as canceled cheques or bank transfers
Registration forms for day camps or programs
Why This Matters
Claiming child care expenses reduces your taxable income and lowers your overall tax liability, providing financial relief for families with young children