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The Charter of the French language and its regulations govern the consultation of English-language content.

Childcare Expenses That Do Not Qualify for the Tax Credit

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

  • the reduced 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 part of the fees that you paid for basic school daycare services for a pedagogical day and that exceeds the reduced contribution
  • 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 general or specific teaching services
  • clothing and other personal expenses
  • childcare expenses for which another person received a tax credit for childcare expenses for the same child
  • 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 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 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 Francisation et de l'Intégration under its Financial aid program for the linguistic integration of immigrants (box O or 201 of your RL-1 slip)
  • fees paid for after-school activities (even if the activities take place on a regular, ongoing basis)
  • fees paid for help with homework outside regular class time (provided the person in charge of the service has a teaching—not a supervisory—role)
  • childcare expenses incurred for strictly personal reasons (for example, respite)
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