Allowable child care expenses are those paid for the care of an eligible child, to enable the parent to earn employment income, carry on a business, attend an eligible program at a designated educational institution for at least 3 consecutive weeks, or carry on research or similar work for which a grant has been received. Some examples of eligible child care expenses include day-care centers and day nursery schools, some individuals providing child care services, day camps and day sports schools, educational institutions such as private schools (the portion of tuition costs relating to child care services), boarding schools, and overnight sports schools and camps.
Basic annual limit for each child for child care expenses
Maximum weekly claim for certain child care expenses
The maximum that can be claimed for expenses for a stay in a boarding school (other than education costs) or an overnight camp (including an overnight sports school) is:
- $175 per week for a child in line 1 above
- $250 per week for a child in line 2 above, and
- $100 per week for a child in lines 3 or 4 above.
The claim for child care expenses cannot exceed two-thirds of your earned income for the year.
The above limits can be found in the Canada Revenue Agency (CRA) form T778 Child Care Expenses, which is filed with the tax return to make a claim for child care costs.