Tax Guide/Deductions
Child care expenses
Updated November 4, 2026
You may deduct child care paid so you could work, run a business, go to school or do research. This includes daycare, nannies, day camps and after-school care.
| Child | Annual maximum |
|---|---|
| Under 7 at year-end | $8,000 |
| Age 7 to 16 | $5,000 |
| Eligible for the disability amount | $11,000 |
The deduction is also limited to two-thirds of earned income. In a couple, the lower-income spouse usually claims it, with exceptions such as full-time school or illness.
Get receipts that show the provider's name, and their social insurance number if they are an individual.