Earned income for purpose of child care expense deduction

For purposes of calculating child care expense deduction, your earned income consists of:

  • Employment income including salary, wages, tips, gratuities, and taxable benefits such as amount an employees' profit sharing benefits, stock option benefits, and taxable disability benefits.
  • Self-employment income
  • Research grants and the taxable portions of scholarships, bursaries or prizes
  • Exempt income of volunteer firefighters, ambulance technicians and other emergency personnel
  • CPP/QPP disability benefits
  • Government payments under a plan to encourage employment

What is 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?

Some restriction on deductible child care expense amount?

Child care expense paid to family members may not be tax deductible?


Additional information