How to claim

You can only claim child care expenses that were incurred for services provided in 2023.

You cannot carry forward unclaimed expenses to another year.

Steps to claim the deduction

  1. Calculate your allowable deduction

    Fill out Part A and Part B of Form T778, Child Care Expenses Deduction.

    Fill out Part C, only if you are the person with the higher net income and any of the situations described in Form T778 applied in 2023. Refer to Part C of the form to view the situations.

    Fill out Part D, if you were enrolled in an educational program in 2023.

  2. Claim the deduction on your tax return

    Enter the allowable deduction amount you calculated on line 21400 of your return.

  3. Keep your supporting documents

    The individual or organization who provided the child care services must give you a receipt indicating the services provided.

    If an individual provided these services, make sure the receipt shows the individual's social insurance number. The receipt can be in your name or your spouse or common-law partner’s name.

    If you are filing:


    Keep all your documents in case the CRA asks to see them later.

    By mail

    Attach your completed Form T778 to your paper return, but do not send your other documents. Keep all your documents in case the CRA asks to see them later.

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