Questions and answers

What is the maximum amount of child care expenses I can claim?
$8,000 per child under 7 years of age at the end of the tax year.
$5,000 per child aged 7 to 15 (under 16) at the end of the tax year.
$11,000 per child who qualifies for the Disability Tax Credit (any age, if eligible).

In Quebec:
$12,525 for each eligible child under age 7.
$6,305 for each eligible child aged 7 or older but under 14 (or with a mental/physical infirmity).
$17,145 for each eligible child of any age with a severe and prolonged mental or physical impairment.

During the summer I pay my 14-year old daughter to look after her little brother while my husband and I work. Can I include this on my return as a deduction?
Since the child care services are being provided by a person under 18 years of age who is related to you, you are not entitled to make a claim for child care expenses. When child care services are provided by an individual, the individual cannot be the eligible child's father, mother, or a supporting person

My husband will have to pay a lot of tax this year. Can he claim the day care expenses instead of me? Generally, the person with the lower net income (including zero income) must claim the child care expenses. However, if your spouse or common-law partner has the higher net income and one of the conditions below apply, he can make the claim for child care expenses.
(a) You are enrolled in an educational program that is offered by a secondary school, college, university, or other designated educational institution.
(b) You were not capable of caring for children because of a mental or physical infirmity.
(d) You were confined to a prison or similar institution for a period of at least two weeks; or
(e) You were living separate and apart from your spouse or common-law partner at the end of the year and for a period of at least 90 days beginning in that year due to a breakdown of your relationship,

😊 The best things in life are free - plus tax, of course.