Expenses you can claim

The above is not an exhaustive list of deductible child care expenses. For more information, see Income Tax Folio S1-F3-C1 , Child Care Expense Deduction.

For Quebec residents

If you were a resident of Quebec, you can also claim the basic contribution you paid directly to the subsidized childcare service provider.

Child care services provided by an individual

If the child care services are being provided by an individual, they cannot be any of the following:

• the eligible child's parent
• your spouse or common-law partner, if you are the father or the mother of the eligible child
• a person for whom you or another person claimed an amount on line 30400, 30425, 30450, or 30500 on your or their return
• a person under 18 years of age who is related to you Who is considered to be related to you A person is related to you if they are connected to you by a blood relationship, marriage or common-law partnership, or adoption. For example, your brother, sister, brother-in-law , sister-in-law , and your or your spouse's or common-law partner's child are related to you. However, your niece, nephew, aunt, and uncle are not. Example: Child care expenses paid to a family member who is under 18 years old During the summer, you paid your 14-year old daughter to look after her little brother while you and your husband worked. Since the child care services are being provided by a person under 18 years of age who is related to you, you are not entitled to make a claim for child care expenses.

Expenses you cannot claim

You cannot claim payments for any of the following:

• medical or hospital care cost
• clothing cost
• transportation cost
• fees that relate to education costs at an educational institution, such as tuition fees of a regular program or a sports study program
• fees for leisure or recreational activities, such as tennis lessons or the annual registration for Scouts

You cannot claim expenses for which you or another person received, or is entitled to receive, a reimbursement of the child care expenses or any other form of assistance not included in the income.

For example, this includes the hiring credit for small business and small business job credit received under the Employment Insurance Act. If your employer paid the child care expenses on your behalf, you can claim the part of the expenses included in your income for the year.

If you paid an individual to provide child care in your home

If you paid an individual to provide child care in your home, you may have some responsibilities as an employer. If you are not sure of your situation, contact the CRA.

If Canada pension plan contributions and employment insurance premiums have been paid for an individual to provide child care in your home, the share that you have paid would also be considered to be child care expenses.