Child care expense paid to certain individuals is not tax deductible

When you hire your family members to look after your child, the payments may not be qualified for child care expense deduction. In order for the payments to be tax deductible, the individual who provides the child care services cannot be:

  • the child's father or mother;
  • a person under 18 years of age who is related to you 

A person is related to you if the person is connected to you by a blood relationship, marriage, or common-law partnership, or adoption.

Example of person related to you:

  • brother
  • sister
  • brother-in-law
  • sister-in-law
  • child
Example of person NOT related to you:
  • niece
  • nephew
  • aunt
  • uncle

Additional information