Field trips

You can deduct expenses for field trips for the children in your care. You should support these expenses with documents such as taxi receipts, parking receipts, and entry-ticket stubs.

If you use your vehicle occasionally to take children on field trips, you can claim the cost of gas used instead of calculating a percentage of your total vehicle expenses. For more information, see Motor vehicle expenses.

Report this expense on line 9200 of Form T2125, Statement of Business and Professional Activities.

Forms and publications

• Booklet P134, Using Your Home for Daycare
• Form T2125, Statement of Business and Professional Activities