Line 214 - What payments can't you claim?

You cannot claim payments for medical or hospital care, clothing, or transportation costs.

For payments made to an educational institution, you cannot claim the part of the fees that relate to education costs, such as tuition fees of a regular program or a sports study program. Also, you cannot claim fees paid for leisure or recreational activities, such as tennis lessons or the annual registration fees paid for Scouts.

Note
Some expenses may not qualify for the child care expenses deduction. However, they may qualify for the children's fitness amount or the children's arts amount if they meet the rules for claiming an amount at line 365 and 370 respectively

You cannot claim expenses if 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 income. 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.

Forms and publications

• Form T778, Child Care Expenses Deduction