Who Are Eligible Child Care Providers?

Child care expenses are claimable on form T778 by Canadian residents for services provided by any of the following in Canada (although deemed residents may qualify as well).

• a day nursery school or daycare centre;
• a day camp or day sports school;
• a boarding school or camp (including a sports school where lodging is involved);
• an educational institution for the purpose of providing child care services; or
• an individual who is not
  • the child’s father or mother, or a supporting person of the child;
  • a person in respect of whom the taxpayer or a supporting person of the child has claimed a personal amount; or
  • a person who is under 18 years of age and related to the taxpayer.

Receipts must be available to support the claim.

More information on child care expenses can be found in Jacks on Tax: Your Do-It-Yourself Guide to Filing Taxes Online.