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:

• earn income from employment
• carry on a business either alone or as an active partner
• attend school under the conditions identified under Educational program
• carry on research or similar work, for which you or the other person received a grant

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.

Forms and publications

• Form T778, Child Care Expenses Deduction for 2022