Child care expenses can be claimed if you or your spouse paid a third-party to look after your children so that you or your spouse can work, carry on a business, attend post-secondary school, or carry on research for which you have received a grant.
Only the spouse with the lower income may claim unless the lower-income spouse is attending a post-secondary institution.
If your compensation is in the form of dividends from your private corporation, you cannot claim childcare expenses, even if you are the lower-income spouse. The compensation must be in the form of salary.
The child must be under 16 years or have a mental or physical impairment and be dependent on you.
Child Care Expenses and Supporting Documents
The table below outlines child care expenses, along with the supporting documents we will require to make the claim.
| Type of Service | Supporting Documents |
| Services provided by a nanny or babysitter | A receipt from the provider lists their name, social insurance number, date of service, amount paid and the child’s name. If you have hired a nanny and are remitting source deductions, a copy of the T4 Summary is required. |
| Services provided by a daycare centre or nursery After-school care through educational institutions | An official receipt from the issuer that contains the following: * Name of the child * Amount paid for child care |
| Overlength camps, overnight sport schools and boarding schools. Accommodation must be provided Day camps and sports camps, where the primary purpose is child care. | An official receipt that contains all of the following elements: * Name and address of the program * Name of the child * Amount paid for child care * Dates of the programs In the case of sports and art programs, the date and time of the program must be clearly stated or the receipt must clearly state that the program is for child care. |
