Childcare Expenses

If you require childcare to work or attend school, you may be able to claim some money on taxes.

You or your spouse or common-law partner may have paid for someone to care for your child so one of you could earn income, go to school, or conduct research. You can claim the expense if the child was under 16 or had a mental or physical impairment.

The general rule is only the spouse or common-law partner with the lower net income – even if it is zero – can claim the expenses. Childcare expenses include fees paid for:

• baby-sitting
• nursery schools
• day-care centers

And with some exceptions, you may also claim expenses for:

• day camps or day sports schools
• boarding schools and overnight sports schools and camps

You need to have receipts from your childcare provider to support your claim. There is a limit to the basic amount that any taxpayer can deduct for child care. This limit is the least of:

• $7,000 for each eligible child who is under seven, plus $4,000 for each eligible child who is either age seven to 16; ($10,000 for each eligible child who qualifies for the disability amount);
• the total amount actually paid for child care in the year; or
• two-thirds of the taxpayer’s earned income for the year.