Limits
| Child | Annual limit |
|---|---|
| Under 7 at year end | $8,000 |
| Aged 7 to 16 | $5,000 |
| Eligible for disability tax credit (any age) | $11,000 |
The deduction is also capped at two-thirds of the claimant’s earned income. Daycare, day camps, before- and after-school programs and nannies qualify; keep receipts with the provider’s SIN or business number.
FAQ
How much child care can I deduct for a 4-year-old?
Up to $8,000 a year, if your earned income is at least $12,000.
Sources (checked Nov 6, 2026): CRA, Line 21400 – Child care expenses; Form T778.