What child care expenses are deductible?

Deductible child care expenses include payments to the following:

  • Individuals providing child care services such as a nanny, a home daycare, or a babysitter. Payments to to certain individuals may not be tax deductible.
  • A daycare centre or a day nursery school
  • A day camp, a boarding school, or a sports school (some restriction on deduction limit)
  • A school for the purpose of providing child care services. If the school offers child care services as well as educational program, only the portion of fees for child care services is deductible. It can include fees paid for supervision before and after class or during lunch.

Additional information