Line 214 - What payments you cannot claim?

You cannot claim payments for any of the following:

  • medical or hospital care, clothing, or transportation costs
  • fees that relate to education costs at an educational institution, such as tuition fees of a regular program or a sports study program
  • fees for leisure or recreational activities, such as tennis lessons or the annual registration for Scouts

You cannot claim expenses for which you or another person received, or is entitled to receive, a reimbursement of the child care expenses or any other form of assistance not included in the income. This includes, for example, the hiring credit for small business and small business job credit received under the Employment Insurance Act. If your employer paid the child care expenses on your behalf, you can claim the part of the expenses included in your income for the year.

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