Child Care Expenses on Your 2025 Tax Return: What Ontario Parents Can Claim Before April 30, 2026

What usually counts and what does not

The CRA says allowable child care expenses can include payments to caregivers, daycare centres, the child care portion of some educational institution fees, day camps and day sports schools where care is the primary goal, and some boarding school, overnight sports school or camp costs where lodging is involved. Ontario's CARE credit uses the same eligible child care expenses as the deduction.¹⁶

That means the tax rules are broader than a simple licensed-centre-only test. Some home-based arrangements and camps can qualify, but only the child care portion counts when a fee mixes care with something else.¹⁶

The other half of the rule matters just as much: the CRA says you cannot claim medical or hospital care, clothing, transportation, the education portion of regular tuition, or leisure and recreational fees such as tennis lessons. If an amount was reimbursed or you were entitled to reimbursement or financial assistance for it, you generally cannot claim that same amount again as a child care expense.¹

• Do not assume a full invoice is deductible if it includes tuition, lessons, uniforms or transport.¹
• If a school or camp fee bundles care with something else, separate the child care portion before you file.¹
• If the arrangement is unusual, check the CRA rules before you claim rather than relying on a provider's guess.¹

Who should usually claim the deduction

If you were the only person supporting the child, you calculate the deduction on Form T778 and claim the allowable amount on line 21400 if you otherwise qualify. If you lived with another qualifying person in 2025 and during the first 60 days of 2026, the CRA says the person with the lower net income generally must claim the child care expenses.²³

The higher-income person can claim only in specific Form T778 Part C or Part D situations, and in some cases both people can claim part of the expense. If your net incomes are equal, you need to agree on who claims it. This is one of the easiest ways for a family return to be technically wrong even when the receipts are real.³

• Check who is supposed to claim before you submit, not after the Notice of Assessment arrives.³
• If one parent is self-employed or in school, read the T778 instructions closely rather than guessing.²³
• A bigger refund estimate does not override the CRA's claimant rules.³

The receipt details that matter

The CRA says the individual or organization that provided the child care services must give you a receipt indicating the services provided. If an individual provided the care, the receipt should show that person's social insurance number. The receipt can be in your name or your spouse or common-law partner's name, and if you file online you keep the documents in case the CRA asks for them later.²

Ontario says you must keep receipts for the CARE credit too. In practice, this is where parents lose time: annual statements missing provider details, camp receipts that do not separate child care from extras, or last-minute scrambling for records from a home-based caregiver.²⁶

• Pull every 2025 receipt now, including summer camp and part-year caregivers.²⁶
• Check that the provider name matches who actually delivered the care.²
• If an individual cared for your child, confirm the receipt includes that person's social insurance number.²

Where the Ontario CARE credit fits

The Ontario Child Care Tax Credit is a refundable provincial credit, not a separate child care subsidy application. For 2025, you may be able to claim it if you were a resident of Ontario at the end of the year and you claimed child care expenses on line 21400 for one or more eligible children.⁶⁴

Ontario says eligible families can claim up to 75% of eligible child care expenses, and the rate falls as family income rises until it reaches zero above $150,000 of family income. The important practical point is that this is built on your child care expense deduction, so skipping line 21400 can also mean leaving the Ontario credit behind.⁶

CRA's Ontario tax guide says you claim the credit by completing Schedule ON479-A and entering the credit on Form ON479. This is why tax-season child care planning is not only about deductions. For Ontario parents, it is also about making sure the provincial credit is not missed when the return is filed.⁴

A filing-week checklist for Ontario parents

If your facts are unusual, such as split claims, reimbursements, employer-paid care, or fees that mix tuition and care, it is worth checking the CRA guidance before you file. The expensive mistake is not only missing a claim. It is claiming the wrong amount with weak backup.¹²³

• Confirm which adult should claim the deduction on Form T778.²³
• Separate claimable care from non-claimable tuition, transportation, clothing and recreational costs.¹
• Keep receipts and make sure home-based caregiver receipts include the caregiver's social insurance number.²
• If you are an Ontario resident and claimed line 21400, complete Schedule ON479-A as well.⁴⁶
• If you are under the standard deadline, file and pay by April 30, 2026. If self-employed, file by June 15, 2026, but still pay any balance owing by April 30, 2026.⁵