Canada child care expenses deduction: limits and claimant
The child care expenses deduction has annual per-child limits and rules that generally assign the claim to the person with lower net income.
On this page
- Under seven, without DTC eligibility
- $8,000 annual child care expense amount per child.CRA, annual child care expense amounts
- Older eligible children, without DTC eligibility
- $5,000 annual child care expense amount per child.CRA, annual child care expense amounts
- DTC-eligible child
- $11,000 annual child care expense amount per child.CRA, annual child care expense amounts
The per-child annual limits
For 2015 and subsequent tax years, CRA's folio gives an annual child care expense amount of $8,000 for each child under seven at year-end who is not eligible for the disability tax credit. The amount is $5,000 for a child over six at year-end and under 16 at any time in the year, or a child over 15 throughout the year with a physical or mental infirmity who is dependent on the taxpayer or their spouse or common-law partner. For a child eligible for the disability tax credit, the amount is $11,000. CRA, annual child care expense amounts (opens in a new tab).
Who normally claims
CRA's current page is for tax year 2025, which is the latest published tax year. CRA states that the person with the lower net income, including zero income, generally must claim where the rules for living with another supporting person apply. A higher-net-income person can claim only under the relevant Part C or educational-program Part D conditions on Form T778. Where net incomes are equal, the people must agree who claims. CRA, child care claimant rules (opens in a new tab).
A limit is not a guaranteed deduction
Child care expenses concern amounts paid for an eligible child so a person could earn income, go to school or carry on research under a grant. Eligible expenses can be claimed as a deduction on the personal income tax return. CRA, purpose of the child care deduction (opens in a new tab).
Under the general rule, the claim cannot exceed two-thirds of the claimant's earned income. Actual qualifying expenses, the total annual child care expense amounts and claims by another person also limit the deduction. Higher-income and student claims have additional rules. CRA, child care deduction limitations (opens in a new tab).
Scope of this explanation
This is general information about Canada, not personal tax or financial advice. This page does not determine an eligible child, assess every expense or exception, or calculate a deduction or tax saving. The government does not endorse this website.