Collecting goods and services tax/harmonized sales tax on your daycare services

The daycare service you provide is exempt from goods and services tax/harmonized sales tax (GST/HST) if:

• you provide care and supervision in your home to children
• these children are all 14 years of age or under
• it is for periods usually less than 24 hours per day

If you are exempt, then you cannot add this tax to the amount charged for these services. For more information, see Guide RC4022, General Information for GST/HST Registrants.

Forms and publications

• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income

Related link

• GST/HST for businesses