Who is eligible

You or another person may be eligible to claim child care expenses you incurred to look after a child in your care.

Eligibility checklist

To determine all of the eligibility requirements, please refer to the checklist below.

checkbox 1 of 6 The child was under 16 years of age at any time in 2023 The child had a physical or mental function impairment and was dependent on you or your spouse or common-law partner
checkbox 2 of 6 The child is your or your spouse's or common-law partner’s child The child is dependent on you or your spouse or common-law partner, and the child's net income in 2023 was $15,000 or less
checkbox 3 of 6 Someone else was paid to 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
- carry on research or similar work, that you or the other person received a grant
- attend school under the conditions of an educational program
  What is considered an educational program
  An educational program has to be offered by a secondary school, college, university, or other designated educational institution.
  
  This includes any institution certified by the Minister of Employment and Social Development Canada for courses that develop or improve occupational skills. An eligible program has to last at least 3 consecutive weeks.
  
  Full-time educational program requires students to spend at least 10 hours a week on courses or work in the program.
  
  Part-time educational program requires students to spend at least 12 hours in a calendar month on courses in the program.
checkbox 4 of 4 The child lived with you or the other person when the expenses were incurred
checkbox 5 of 6 Services were provided in Canada by a Canadian resident
Exceptions
If you lived outside Canada for part or all of 2023, and the CRA considers you to be a factual (opens in new window) or deemed resident (opens in new window) of Canada, you can claim child care expenses that you paid to a non-resident person for services provided outside Canada.

For information on other circumstances in which you can claim child care expenses paid for services provided outside Canada (for example, commuters to the United States), contact the Canada Revenue Agency (opens in new window).

If you immigrated to or emigrated from Canada in 2023
You can claim child care expenses for the period you were in Canada, as long as you meet the other criteria.
checkbox 6 of 6
You are the only person supporting the eligible child while they were living with you
Another person lived with you at any time in 2023 and in the first 60 days of 2024, and that person was one of the following:
- the eligible child’s parent
- your spouse or common-law partner (if you are the father or mother of the eligible child)
- an individual claiming an amount for the eligible child on their tax return
  Which amounts are included
  At least one of the following amounts are being claimed for the eligible child:
  
  Amount for an eligible dependant (line 30400)
  
  Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (line 30425)
  
  Canada caregiver amount for other infirm dependants age 18 or older (line 30450)
  
  Canada caregiver amount for infirm children under 18 years of age (line 30500)

All of the above is needed to be eligible

You or another person must meet all of the criteria to claim child expenses.
All of the above is needed to be eligible

You or another person must meet all of the criteria to claim child expenses.
Based on your selections above:

Child care expenses may be claimed

You or another person may claim child care expenses as a deduction for an eligible child.

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Date modified:: 2024-01-23

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Who is eligible

Eligibility checklist

All of the above is needed to be eligible

All of the above is needed to be eligible

Child care expenses may be claimed

Page details