Line 214 - What payments can you claim?
You can claim child care expenses that were incurred for services provided in 2016. These include payments 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 information, see Income Tax Folio S1-F3-C1, Child Care Expense Deduction.
If you were a resident of Quebec, you can also claim the basic contribution you paid directly to the subsidized childcare service provider. If applicable, also claim the additional contribution calculated on Revenu Québec’s Schedule I, Additional Contribution for Subsidized Educational Childcare.
When the child care services are provided by an individual, the individual cannot be:
- the eligible 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, Federal Tax; 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 arts amount (line 370 of Schedule 1, Federal Tax) or the children's fitness tax credit (line 459 on page 4 of the return). 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 arts amount or the children's fitness tax credit 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 the CRA.
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