How much can I claim for child care expenses (federal)?
If you are the only person supporting the child, you can claim the following child care expense amount annually:
- $7,000 for each child under 7 years of age at the end of the year;
- $4,000 for each child over 6 years of age at the end of the year and under 16 years of age at any time during the year; or
- $4,000 for each child over 15 years of age throughout the year who has a physical or mental infirmity and is dependent on the taxpayer, the taxpayer's spouse or common-law partner.
When the credit can be claimed for a child with a severe and prolonged mental or physical impairment, the annual child care expense amount is $10,000.
Within that limit, you cannot claim more than two thirds of your earned income for the year.
To find out who can claim child care expenses, see the CRA website at http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/214/wh/menu-eng.html.
Note: There is a separate tax credit for child care expenses in Québec. For more information, click here.