Line 21400 – What are child care expenses?

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

Child care expenses are amounts you or another person paid to have someone look after an eligible child so that you or the other person could do one of the following:

The child must have lived with you or the other person when the expense was incurred for the expense to qualify. Usually, you can only deduct payments for services provided in Canada by a Canadian resident. Read Other situations for exceptions.

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