Line 21400 – Completing your tax return

Note: Line 21400 was line 214 before tax year 2019.

Complete Form T778, Child Care Expenses Deduction for 2022, to calculate your allowable deduction of child care expenses.

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

Child care expenses must be supported by a receipt provided by the individual or organization that received the payement. If it is an individual, make sure that the receipt shows the individual's social insurance number. The receipt can be in your name or that of your spouse or common-law partner.

Supporting documents

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

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

Forms and publications

• Income Tax Package – Guide, Return, and Schedules
• Form T778, Child Care Expenses Deduction for 2022