Child Care Expenses Deduction for 2019
This information sheet will help you fill out Form T778. The terms
child care expenses, eligible child, net income, and earned
income are defined on the next page.

Who can claim child care expenses?
If you are the only person supporting the eligible child, you canclaim child care expenses you incurred while the eligible child wasliving with you. Fill out parts A and B, and, if it applies, Part D.
There may have been another person who lived with you at any timein 2019 and at any time during the first 60 days of 2020 who was oneof the following:• the eligible child's parent• your spouse or common-law partner, if you are the father or themother of the eligible child• an individual claiming an amount for the eligible child on line
30400, 30425, 30450, or 30500 of their return

In this situation, the person with the lower net income (including zeroincome) must fill out parts A and B and claim the child care expenses
unless one of the situations in Part C or in Part D applies.
If any of the situations in Part C or in Part D apply, the child careexpenses can be claimed by the person with the higher net income,or in part by both the person with the higher net income and theperson with the lower net income. In this situation, the person with thehigher net income must calculate the claim first. However, you musteach fill out a separate Form T778, and fill out parts A and B, and, if it
applies, parts C and D.
If both of you have equal net incomes, you have to agree on which
one of you will claim the child care expenses.
If you got married or became a common-law partner in 2019, you andyour spouse or common-law partner have to consider your net
incomes for the whole year. Include child care expenses you bothpaid for the whole year.

When the child care services are provided by an individual,
the individual cannot be one of the following:• the eligible child's father or mother• another person (as described under "Who can claim child careexpenses?")• a person for whom you or another person claimed an amount online 30400, 30425, 30450, or 30500 on your return or their return.
• a person under 18 years of age who is related to you
A person is related to you if they are connected to you by a blood
relationship, marriage or common-law partnership, or adoption. For
example, your brother, sister, brother-in-law, sister-in-law, and your or
your spouse's or common-law partner's child are related to you.
However, your niece, nephew, aunt, and uncle are not.
Supporting documents – The individual or organization whoreceived the payments must give you a receipt showing information
about the services provided. When the child care services areprovided by an individual, you will need the social insurance numberof the individual. If you are filing online, keep all your documents incase we ask to see them at a later date. If you are filing a paper
return, attach your completed Form T778, but do not send your otherdocuments. Keep all your documents in case we ask to see them at alater date.
Notes
If you paid an individual to provide child care in your home, you may
have some responsibilities as an employer. If you are not sure of yoursituation, contact us.
If Canada pension plan contributions and employment insurance
premiums have been paid for an individual to provide child care inyour home, the share that you have paid would also be considered to
be child care expenses.

What payments you cannot claim?

What payments can you claim?

You cannot claim payments for any of the following:

You can claim child care expenses that were incurred for services
provided in 2019. These include payments made to any of thefollowing:• medical or hospital care, clothing, or transportation costs• fees that relate to education costs at an educational institution,such as tuition fees of a regular program or a sports study
program• caregivers providing child care services• day nursery schools and daycare centres• educational institutions, for the part of the fees that relate to childcare services• day camps and day sports schools where the primary goal of thecamp is to care for children (an institution offering a sports study
program is not a sports school)• boarding schools, overnight sports schools, or camps wherelodging is involved (read the note in Part A of Form T778)
If you were a resident of Quebec, you can also claim the basic
contribution you paid directly to the subsidized childcare service
provider. If applicable, also claim the additional contribution calculated
on Revenu Québec’s Schedule I.

• fees for leisure or recreational activities, such as tennis lessonsor the annual registration for Scouts

You cannot claim expenses for which you or another person(as described under "Who can claim child care expenses?") received,
or is entitled to receive, a reimbursement of the child care expenses
or any other form of assistance not included in the income.
For example, this includes the hiring credit for small business andsmall business job credit received under the Employment Insurance
Act. If your employer paid the child care expenses on your behalf, you
can claim the part of the expenses included in your income for theyear.

The above is not an exhaustive list of deductible child care expenses.
For more information, see Income Tax Folio S1-F3-C1, Child Care
Expense Deduction.

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Earned income

When completing the return of a person who died in 2019, claimeligible child care expenses that were paid while that person wasliving with the eligible child as if they were the only person supportingthe child. However, if there was another person (as described under"Who can claim child care expenses?"), that person is also considered
the only person supporting the child and can claim eligible child careexpenses paid while living with the child, as long as the expenses
were not claimed on the return of another person.

Your earned income for line 6 in Part B of Form T778 is the total of allof the following:• employment income (including tips and gratuities, and the nontaxable part of an allowance received as an emergencyvolunteer)• net self-employment income, either alone or as an active partner(excluding losses)

If you lived outside Canada for part or all of 2019, and we consider
you to be a factual or deemed resident of Canada, you can claim
child care expenses that you paid to a non-resident person forservices provided outside Canada. We explain these terms under"Which income tax package should you use?" in the Federal Income
Tax and Benefit Guide. For information on other circumstances inwhich you can claim child care expenses paid for services provided
outside Canada (e.g., commuters to the United States), pleasecontact us.
If you immigrated to or emigrated from Canada in 2019, you canclaim child care expenses for the period you were in Canada, as longas you otherwise qualify.

• the taxable portion of scholarships, bursaries, fellowships andsimilar awards, and net research grants

Definitions

Educational program

The terms child care expenses, eligible child, net income, earned
income, and educational program, used on Form T778, Child Care
Expenses Deduction for 2019, are defined here.

An educational program has to be offered by a secondary school,college, university, or other designated educational institution.

Child care expenses

This includes any institution certified by Employment and Social
Development Canada for courses that develop or improve
occupational skills. An eligible program has to last at least 3
consecutive weeks.

Child care expenses are amounts you or another person(as described under "Who can claim child care expenses?") paid tohave someone look after an eligible child so that you or the otherperson could do one of the following:• earn income from employment• carry on a business either alone or as an active partner• attend school under the conditions identified under "Educationalprogram"• carry on research or similar work, for which you or the otherperson received a grant
The child must have lived with you or the other person when theexpense was incurred for the expense to qualify. Usually, you can
only deduct payments for services provided in Canada by a Canadianresident. Read "Other situations" above for exceptions.

Eligible childChild care expenses can only be claimed for an eligible child.
An eligible child is one of the following:• your or your spouse's or common-law partner's child• a child who was dependent on you or your spouse or common-law partner, and whose net income in 2019 was $12,069 or less.

The child must have been under 16 years of age at some time in theyear. However, the age limit does not apply if the child had animpairment in physical or mental function and was dependent on youor your spouse or common-law partner.

Net income
Your net income, and that of the other person, is used to determine
which person can claim child care expenses. This is the amount fromline 23600 of your returns. However, do not include amounts forchild care expenses (line 21400) and social benefits repayment(line 23500).

• any earnings supplement received under a project sponsored by
the Government of Canada to encourage employment orsponsored under Part II of the Employment Insurance Act or any
similar program• disability benefits received from the Canada Pension Plan or theQuebec Pension Plan
• amounts received under the Apprenticeship Incentive Grant
program and the Apprenticeship Completion Grant program,administered by Employment and Social Development Canada

Full-time educational program requires students to spend at least 10
hours a week on courses or work in the program.
Part-time educational program requires students to spend at least 12
hours in a calendar month on courses in the program.

For more information
What if you need help?
If you need more information after reading this publication, visit
canada.ca/taxes or call 1-800-959-8281.

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Protected B when completedChild Care Expenses Deduction for 2019
Before you fill out this form, read the attached information sheet.

Part A – Total child care expenses
First and last name and date of birth of all your eligible children, even if you did not pay childcare expenses for all of them.
YearFirst name of eacheligible child forwhom payments
were madeChild care expenses
paid (read note below)

Name of the child care organization or name and social insurance
number of the individual who received the payments

Month Day

Number of weeks forboarding schools orovernight camps++++
Total 67950 =NoteThe maximum you can claim for expenses that relate to a stay in a boarding school (other than education costs) or an overnight
camp (including an overnight sports school) is any of the following amounts:• $200 per week for a child included on line 1 in Part B• $275 per week for a child included on line 2• $125 per week for a child included on line 3

Enter the amount of expenses included above that were incurred in 2019 for a child who was 6 oryounger at the end of the year.

67954

Part B – Basic limit for child care expenses
Number of eligible children born in 2013 or later, for whom the disability
amount cannot be claimed
Number of eligible children born in 2019 or earlier, for whom the disability
amount can be claimed *Number of eligible children born in 2003 to 2012, (and born in 2002 or
earlier, with an impairment in physical or mental function, for whom thedisability amount cannot be claimed)

× $8,000 =1× $11,000 = 67960 +2× $5,000 =+3=

4Add lines 1, 2, and 3.

5

Enter the amount from line 67950 in Part A.

×Enter your earned income.

236=

7

Enter the amount from line 4, 5, or 6, whichever is least.
If you are the person with the higher net income, go to Part C. Leave lines 8 and 9 blank.
Enter the amount that the other person with the higher net income deducted on line 21400 of his or
her 2019 return.
Line 7 minus line 8. If you attended school in 2019 and you are the only
person making a claim, also go to Part D. Otherwise, enter this amount
Allowable deduction
on line 21400 of your return.

–8=9* Attach Form T2201, Disability Tax Credit Certificate. If this form has already been filed for the child, attach a note to your return
showing the name and social insurance number of the person who filed the form and the tax year for which it was filed.

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Protected B when completed

Part C – Are you the person with the higher net income?
Fill out this part and tick the boxes that apply if, in 2019, another person with lower net income was in a situation described below.
Name of person with lower net income

Net income

Social insurance numbera) The other person attended school and was enrolled in a part-time educational program.
b) The other person attended school and was enrolled in a full-time educational program.
c) The other person was not capable of caring for children because of an impairment in physical or mental function. That
person must have been confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, orother similar institution. Attach a statement from the attending physician certifying this information.
d) The other person was not capable of caring for children because of an impairment in physical or mental function, and thissituation is likely to continue for an indefinite period. Attach a statement from the attending physician certifying thisinformation.
e) The other person was confined to a prison or similar institution for a period of at least two weeks.
f) You and your spouse or common-law partner were, due to a breakdown in your relationship, living separate and apart atthe end of 2019 and for a period of at least 90 days beginning in 2019, but you reconciled before
March 1, 2020.
Enter the amount from line 4 in Part B.

10

× 2.5% =Multiply the amount on line 10 by the number of months in 2019 that the situation in a) existed(other than a month that includes a week that any of the situations in b) to f) existed).

11

Multiply the amount on line 10 by the number of weeks in 2019 that any of the situations in b) to f)
existed.

+67980 =Add lines 11 and 12.
Enter the amount from line 7 in Part B or line 13, whichever is less.
If you attended school in 2019, go to Part D.
Otherwise, enter this amount on line 21400 of your return.

1213

14

Allowable deduction

Part D – Were you enrolled in an educational program in 2019?
Fill out this part if, at any time in 2019, either of the following situations applied to you:
• You were the only person supporting the eligible child, line 7 equals line 6 in Part B, and you were enrolled in aneducational program.
• You were the person with the higher net income, line 7 equals line 6 in Part B, and, at the same time in 2019, you andanother person were enrolled in an educational program. But first, fill out Part C.
Part D does not apply to the person with the lower net income, since the other person will claim this part of the deduction forboth of them.
Enter the amount from line 4 in Part B.
× 2.5% =15

Multiply the amount on line 15 by the number of weeks in 2019 during which you were enrolled in afull-time educational program. If there was another person, they must also have been enrolled in afull-time educational program during the same weeks.

16

Multiply the amount on line 15 by the number of months (other than any month that includes a week
used to calculate the amount on line 16) in 2019 during which one of the following applies:• there was no other person and you were enrolled in a part-time educational program• you and the other person were enrolled in a full-time or part-time educational program during
the same months
Add lines 16 and 17.

+

1767990 =1819Line 4 in Part B minus line 9 in Part B or line 14 in Part C, whichever applies to you
Line 5 in Part B minus line 9 in Part B or line 14 in Part C, whichever applies to you
Enter your net income(not including amounts on lines 21400 and 23500).

20×23

21

=

If you filled out Part C: Line 13 in Part C minus line 6 in Part B

22Enter the amount from line 18, 19, 20, 21, or (if it applies) 22, whichever is least.

23

Enter the amount from line 9 in Part B or the amount from line 14 in Part C, whichever applies to you.
Add lines 23 and 24. Enter this amount on line 21400 of your return.

Allowable deduction+=2425

See the privacy notice on your return.