Line 21400 – What payments can you not claim?

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

You cannot claim payments for any of the following:

• medical or hospital care, clothing, or transportation costs
• fees that relate to education costs at an educational institution, such as tuition fees of a regular program or a sports study program
• fees for leisure or recreational activities, such as tennis lessons or the annual registration for Scouts

You cannot claim expenses for which you or another person received, or is entitled to receive, a reimbursement of the child care expenses or any other form of assistance not included in the income.

For example, this includes the hiring credit for small business and small business job credit received under the Employment Insurance Act. If your employer paid the child care expenses on your behalf, you can claim the part of the expenses included in your income for the year.

Forms and publications

• Form T778, Child Care Expenses Deduction for 2022