Childcare Expenses that Qualify for the Tax Credit
Expenses that qualify for the tax credit include:
- expenses paid to a preschool education centre*
- expenses paid to a nursery school*
- expenses paid for educational workshops for preschool children (the equivalent of a nursery school)*
- expenses paid to a kindergarten*
- expenses paid to a kindergarten and daycare centre*
- expenses paid to a municipal recreation centre during school vacations (for example, expenses for a playground program)
- expenses paid to a day camp
- additional expenses paid for overtime care
- additional expenses for statutory holidays and vacation days, including the contribution (set by the government) paid for subsidized childcare spaces for days on which no childcare services are provided and no subsidy is granted*
- expenses paid for a babysitter in the home
- expenses for meals provided by a daycare service or camp, if these expenses are included in the cost of the services and are not billed separately
- expenses paid to a boarding school or a camp, up to a maximum of:
- $200 per week for a child under 7 years of age
- $275 per week for a child with a severe and prolonged impairment in mental or physical functions (regardless of his or her age)
- $125 per week for any other eligible child
* Except for the contribution (set by the government) paid for a subsidized childcare space for which a subsidy is granted to the childcare provider.
You are not required to submit your official information slip for childcare expenses (the RL-24 slip) or the receipts issued by the person who provided the childcare services. However, you must keep your information slips and receipts in case we ask for them.
If childcare expenses were paid to an individual who is not required to provide you with an RL-24 slip, the receipt that you must keep as a supporting document for the childcare expenses you incurred must bear that individual's social insurance number, address and signature. Also, if applicable, the individual's relationship to you must be stated on the document.