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How much deduction can be claimed for child care expenses on a Canadian income tax return, for 2009?

Does it vary by province?

Are receipts required to claim a child care expenses deduction?

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Refer to the Information Sheet and Form T778-11E - Child Care Expenses Deduction [PDF].

Here are the numbers for tax year 2011:

  • For a child born in 2005 or later, for whom the disability amount cannot be claimed: $7,000
    (i.e. children under 7 years old)

  • For a child born in 2011 or earlier for whom the disability amount can be claimed: $10,000
    (i.e. a disabled dependent child, regardless of age)

  • For a child born in 1995 to 2004 (and born in 1994 or earlier, with a mental or physical impairment, for whom the disability amount cannot be claimed): $4,000
    (i.e. children from 7 to 16 years old)

On the subject of varying by province: All provinces (and territories) except Québec calculate provincial tax on the basis of the Canadian federal income tax return's taxable income (line 260). And, since child care expenses are a deduction from total income used to arrive at taxable income, the provincial calculations (other than Québec) implicitly use the same deduction.

Details on Québec's own "refundable tax credit for child care expenses" can be found here: Revenu Québec - Requirements for claiming the tax credit for child-care expenses.

On the subject of receipts: Yes, receipts are required:

Supporting documents – The individual or organization who received the payments must give you a receipt showing information about the services provided. When the child care services are provided by an individual, you will need the social insurance number of the individual. Do not send receipts with your return, but keep them in case we ask to see them. If you file your return electronically using EFILE, show your receipts to your EFILE service provider. (see T778 Information Sheet)

Additional Resources:

Note: This answer is a community wiki and can be updated for subsequent tax years.

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