Child Care Expenses in Canada: A Simple Tax Guide

What are child care expenses?

This is money you pay so someone can look after your child while you:

• Work

• Run a business

• Go to school

You can claim this on your tax return to pay less tax.

What CAN you claim?

You can claim money paid for:

• Daycare

• Babysitter or nanny

• Day homes

• After-school care

• Summer camps (child care part only)

  
  

What you CANNOT claim

You cannot claim:

• Food at home

• Clothing

• Toys

• School fees (not daycare part)

• Sports or dance classes

• Babysitting by:

  • Your spouse

  • The child’s parent

  • A child under 18

    
    

Who can claim it?

Usually:

• The lower-income parent claims it

• If you are a single parent, you can claim it

• If one parent is in:

  • School

  • Sick

  • Disabled → the higher-income parent may claim

How much can you claim per year?

Child’s age	Max you can claim
Under 7	Up to $8,000
Age 7–16	Up to $5,000
Child with disability	Up to $11,000

(You can only claim what you actually paid, up to these limits.)

What receipts do you need?

You must have:

• Babysitter/daycare name

• Amount paid

• Dates

• SIN or Business Number