You can claim payments for child care expenses made to:
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 Interpretation Bulletin IT-495, Child Care Expenses.
When the child care services are provided by an individual, the individual cannot be:
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 ($7.00 per day) by the government of Québec.
The individual or organization who received the payments must give you a receipt showing information about the services provided. When the child care services are provided by an individual, you will need the social insurance number of the individual. The receipt can be in your name or that of your spouse or common-law partner.
You cannot carry forward unclaimed expenses to a subsequent taxation year.
If you are filing electronically, keep all your documents in case we ask to see them at a later date.
Filing a paper return
If you are filing a paper return, attach your completed Form T778, but do not send your other documents. Keep all your documents in case we ask to see them at a later date.
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