Line 214 - What payments can you claim?
You can claim payments for child care expenses made to:
- caregivers providing child care services;
- day nursery schools and daycare centres;
- educational institutions, for the part of the fees that relate to child care services;
- day camps and day sports schools where the primary goal of the camp is to care for children (an institution offering a sports study program is not a sports school); or
- boarding schools, overnight sports schools, or camps where lodging is involved (read the note in Part A of Form T778, Child Care Expenses Deduction).
The above is not an exhaustive list of deductible child care expenses. For example, advertising expenses and placement agency fees incurred to locate a child care provider and mandatory registration fees may also qualify as child care expenses. For more details, see Income Tax Folio S1-F3-C1, Child Care Expense Deduction.
When the child care services are provided by an individual, the individual cannot be:
- the child's father or mother;
- another person;
- a person for whom you or another person claimed an amount on line 305, 306, 315, or 367 of Schedule 1; or
- a person under 18 years of age who is related to you.
A person is related to you if he or she is connected to you by a blood relationship, marriage or common-law partnership, or adoption. For example, your brother, sister, brother-in-law, sister-in-law, and your or your spouse's or common-law partner's child are related to you. However, your niece, nephew, aunt, and uncle are not.
You may have paid an amount that would qualify to be claimed as child care expenses and the children's fitness amount or the children's arts amount (lines 365 and 370 of Schedule 1). If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the children's fitness amount or the children's arts amount as long as the requirements are met.
If you paid an individual to provide child care in your home, you may have some responsibilities as an employer. If you are not sure of your situation, contact us.
You can claim payments for child care expenses that you paid for the parental contribution set by the government of Québec at $7.30 per day per eligible child ($7.00 before October 1st 2014).
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