What is the child care expense deduction limit?

In typical situation, where the child lives with both parents, the child care expense deduction has to be claimed by the lower-income parent (there are exceptions). Here is the maximum amount that can be claimed as a tax deduction: (click here for changes in 2015)

  • $10,000 per eligible child who qualified for disability tax credit (required certification of disability on form T2201) regardless of age, plus
  • $7,000 per eligible child under age 7 on December 31, plus
  • $4,000 per eligible child aged 7 to 16 on December 31, plus
  • $4,000 per eligible child aged over 16 on December 31 with a mental or physical impairment but not qualified for disability credit. 

What child care expenses are deductible?

What is earned income for purpose of child care expense deduction?

What is child cared expense deduction?

Eligible child for purpose of child care expense deduction

Which spouse should claim child care expense deduction

Some restrictions on deductible child care expense amount

Child care expense paid to certain individuals is not tax deductible? 

Additional information