Childcare Expenses That Do Not Qualify for the Tax Credit

Childcare expenses that do not qualify for the tax credit include:

  • the contribution (set by the government) paid for childcare services provided by a childcare centre, a home childcare provider or a daycare centre, or for basic school daycare services
  • the additional contribution for subsidized educational childcare (line 434 of the income tax return)
  • a portion of expenses paid for basic school daycare services offered by a subsidized provider  for a pedagogical day after June 30, 2015
  • amounts paid to:
    • the mother or father of the child for whom childcare expenses were paid; or
    • a person living in a conjugal relationship with you.
  • medical expenses and other expenses related to medical services or hospital care, as well as transportation expenses
  • expenses for teaching services
  • clothing and other personal expenses
  • registration fees for courses or recreational activities provided by municipalities during the school year 
  • expenses that were reimbursed or for which a reimbursement can be claimed, or that were covered by any other form of financial assistance (unless the reimbursement or assistance was included in the income of an individual and cannot be deducted in the calculation of the individual's taxable income), such as
    • expenses that were reimbursed by the Ministère du Travail, de l'Emploi et de la Solidarité sociale (box J of the RL-5 slip)
    • the portion of the childcare expenses for which you received an allowance from the Ministère du Travail, de l'Emploi et de la Solidarité sociale (the amount of the allowance is shown in box 201 of the RL-1 slip)
    • the portion of the childcare expenses for which you received an allowance from the Ministère de l'Immigration, de la Diversité et de l'Inclusion under its Financial aid program for the linguistic integration of immigrants (box O or box 201 of your RL-1 slip)
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