Claiming Babysitting Costs

Expenses for the care of dependent children who are under the age of 16 (at any time of the year) or who are physically or mentally infirm may be claimed on your tax return.

This includes your own or your spouse’s natural or adopted child. Child care services must be provided in Canada, although deemed residents living abroad qualify as well. Qualifying expenses include payments for babysitting or nanny care at home, nursery schools, day camps, and sports schools. The babysitter cannot be the child’s parent or a supporting individual, anyone claimed by the parent for a personal amount, or someone under 18 and related to the parent.