Tax advice
Childcare costs
Childcare expenses are expenses you or another person pay for the care of your eligible child so that you or the other person can do one of the following:
- hold employment;
- carry on a business, either alone or as an active partner;
- attend an educational institution under the conditions described under Educational Program;
- conduct research or similar work for which you or the other person received a grant.
- In Quebec only, actively seek employment.
For the expenses to be eligible, the child must have been living with you or the other person at the time one of you incurred the expenses. Generally, you can only deduct payments made for services rendered in Canada by a resident of Canada.
You can deduct childcare expenses you paid to the following persons or institutions:
- an eligible individual who provides childcare services;
- nursery schools or daycares;
- Educational institutions, for the portion of the expenses related to childcare services;
- Day camps or day sports schools whose primary purpose is childcare (an institution that offers a sports-study program is not a sports school);
- Summer camps, boarding schools, or sports schools that offer residential services (see the note in Part A of Form T778, Child Care Expenses Deduction).
If the childcare services are provided by an individual, that individual cannot be one of the following:
- The child’s parent;
- A person for whom you or someone else is claiming an amount on line 305, 306, 315, or 367 of Schedule 1;
- A person under 18 years of age who is related to you. A person is related to you if they are related to you by blood, marriage, common-law relationship, or adoption. For example, your brother, sister, brother-in-law, sister-in-law, as well as your child or the child of your spouse or common-law partner are related to you. However, your niece, nephew, aunt, and uncle are not.
You must have receipts from your childcare service to support your claim. There is a limit to the basic amount a taxpayer can deduct for childcare.
In Quebec:
- $16,335 for an eligible child with a severe and prolonged impairment in mental or physical functions (as defined for purposes of the amount for a severe and prolonged impairment in mental or physical functions), regardless of the child’s age
- $11,935 for an eligible child without a severe and prolonged impairment in mental or physical functions who is under seven on December 31
- $6,010 for an eligible child without a severe and prolonged impairment in mental or physical functions who is 7 or older on December 31 but under 16 at some point in the year or has a mental or physical impairment
https://www.revenuquebec.ca/en/citizens/tax-credits/tax-credit-for-childcare-expenses/
Without Prejudice.