The child care expense deduction: limits per child and who claims it
Quick summary
The child care expense deduction lowers your taxable income when you paid someone to care for your child so you could work or study. The CRA folio sets the yearly limits at $8,000 for a child under 7, $5,000 for ages 7 to 15 and $11,000 for a child who qualifies for the disability tax credit. The lower income partner usually claims it on line 21400 with Form T778. Child care costs vary by province, see our child care costs guide.
Checked November 4, 2026. Main source: CRA: Line 21400, how to claim child care expenses (2025 tax year, modified Jan. 20, 2026). See all 3 sources.
Key facts
- Child under 7
- Up to $8,000 a year
- Source: CRA Folio S1-F3-C1, modified Dec. 9, 2024
- Child aged 7 to 15
- Up to $5,000 a year
- Source: CRA Folio S1-F3-C1, modified Dec. 9, 2024
- Child who qualifies for the disability tax credit
- Up to $11,000 a year
- Source: CRA Folio S1-F3-C1, modified Dec. 9, 2024
- Earned income cap
- Your claim cannot be more than two thirds of your earned income
- Source: CRA Folio S1-F3-C1, modified Dec. 9, 2024
- Who claims
- Usually the lower income partner, even with zero income
- Source: CRA, modified Jan. 20, 2026
The yearly limits
The CRA folio gives these limits for each child:
| Child | Yearly limit |
|---|---|
| Under 7 at the end of the year | $8,000 |
| Aged 7 to 15 at the end of the year (under 16 at some time in the year) | $5,000 |
| Over 15 all year, dependent because of a physical or mental infirmity | $5,000 |
| Qualifies for the disability tax credit | $11,000 |
Your claim also cannot be more than two thirds of your earned income for the year. The folio we read is dated December 9, 2024. We did not find a newer CRA page that changes these limits, but check Form T778 for the year you file.
Who claims it
The CRA says the lower income parent or partner generally claims the expenses, including someone with zero income. The higher income partner can claim only in certain cases. These include when the other person was in school, could not care for the children because of an illness or disability (with a doctor's statement), was in prison for at least two weeks, or lived apart because the relationship broke down.
If both partners have equal net incomes, they must agree on who claims.
How to claim
- Fill out Parts A and B of Form T778. Fill out Part C only if you have the higher income and one of the listed cases applied. Fill out Part D if you were in a qualifying education program.
- Enter the allowed amount on line 21400 of your return.
- You can only claim care for services provided in the tax year, and unused amounts cannot be carried forward.
- Get a receipt from the provider. If an individual gave the care, the receipt must show their social insurance number.
- Keep your documents. File online and keep everything in case the CRA asks. File on paper and attach Form T778 only.
What we could not confirm
- Which costs count, such as camps or before and after school care. We did not read the CRA page on eligible expenses, because it was not available to our tools.
- Whether the limits change for the 2025 tax year. The folio is the latest CRA page we could read.
Questions people ask
How much child care can I deduct in Canada?
The CRA folio says up to $8,000 for a child under 7, $5,000 for ages 7 to 15 and $11,000 for a child who qualifies for the disability tax credit, up to two thirds of your earned income.
Who should claim child care expenses?
The CRA says the lower income partner generally claims them, including someone with zero income. The other partner can claim only in certain cases.
Can I carry unused child care expenses forward?
No. The CRA says unclaimed expenses cannot be carried forward to another year.
What receipt do I need?
A receipt from the provider showing the services. If an individual provided the care, it must show their social insurance number.
Does your province have its own rules?
Each province adds its own benefits, credits and supports on top of the federal ones. Pick yours to see where to look. We remember your choice on this device only.