Some restrictions on deductible child care expense amount

In the following situations, there are restrictions on the child care expense deduction limits:

  • Payments were made to boarding school, sports school, or camp.
  • A child lives with two parents. The higher income is qualified to claim child care expense deduction under certain circumstances.

In above situations, the eligible child care expense amount is restricted to:

  • $250 per week per eligible child who qualified for disability credit (required certification of disability on form T2201) regardless of age, plus
  • $175 per week per eligible child under age 7 on December 31, plus
  • $100 per week per eligible child aged 7 to 16 on December 31

What is child care expense deduction

Earned income for purpose of child care expense deduction

Eligible child for purpose of child care expense deduction

What child care expenses are deductible

What is the child care expense deduction limit 

Which spouse should claim child care expense deduction?

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

Additional information