Tax Credit for Childcare Expenses
The tax credit for childcare expenses is one of the tax measures intended for families. The tax credit rate is based on your family income, meaning your income plus that of your spouse (if applicable).
For more information about the tax credit, see the following pages:
- Requirements for Claiming the Tax Credit for Childcare Expenses
- Childcare Expenses that Qualify for the Tax Credit
- Childcare Expenses That Do Not Qualify for the Tax Credit
- Rates for the Tax Credit for Childcare Expenses – 2025
- Calculating the Tax Credit for Childcare Expenses
- Claiming the Tax Credit for Childcare Expenses
- Advance Payments
- RL-24 Slip: Childcare Expenses
New age limit for an eligible child
Beginning in the 2026 taxation year, the age limit for an eligible child will be lowered from 16 to 14.
The goal of the change is to focus financial assistance on families with younger children.
The change does not affect dependent children with mental or physical infirmities, since there is no age limit for them. Read the New Age Limit for the Refundable Tax Credit for Childcare Expenses Tax News article to learn more.