Goods and services tax/harmonized sales tax (GST/HST) for daycare

If you provide care and supervision in your home to children 14 years of age or under for periods of usually less than 24 hours per day, the daycare service you provide is exempt from GST/HST. This means that you cannot add this tax to the amount you charge the parents of the children in your care and you cannot register for GST/HST. For more information, see Guide RC4022, General Information for GST/HST Registrants.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• Booklet P134, Using Your Home for Daycare

Related topics

• Goods and services tax/harmonized sales tax (GST/HST)