Line 21400 – Child care expenses

Topics

• What are child care expenses?
  Conditions to meet for child care expenses to be considered eligible.
• Who can claim child care expenses?
  Find out who, between you and your spouse or common-law partner, if any, can claim child care expenses.
• For whom can you claim child care expenses?
  Definition of an eligible child.
• What payments can you claim?
  Information about child care services, receipts, and more.
• What payments can you not claim?
  Information about medical or hospital care, educational expenses, reimbursements, and more.
• Completing your tax return
  Information to help you calculate the child care expenses deduction.