Summer Child Care: Are My Kid’s Summer Camps Tax Deductible?
UPDATE (June 1, 2026): This article has been updated to reflect changes in legislation, regulations, and accounting practices since the original date of publication (June 13, 2022).
While the final school bell of the year is music to every kid’s ear, for most parents it means it’s time to figure out their summer child care situation. Day camps, sports schools, overnight camps, and in-home care are all great options for ensuring your child is taken care of while out of school, but it’s important to know the limits on claiming any associated expenses as child care expenses.
Daycare and in-home care
Generally speaking, licensed daycare facilities, nursery schools, nannies, or other in-home care providers can be considered eligible child care expenses. If you use these services, ensure you obtain a detailed receipt with the organization or individual’s name, the services rendered, the dates of care, and the amount paid. Keep this receipt with your tax records in case CRA requests support for your claim.
Day camps and sports camps/schools
Day camps and sports camps/schools expenses are also generally considered eligible; however, the CRA stipulates that the primary goal of these camps must be to care for children. For example, an institution offering a sports study program would not generally be considered a sports school for this purpose. Expenses for older children who attend high-level sports training camps are likely ineligible to be claimed.
Overnight camps
Overnight camps or overnight sports schools are considered eligible up to a certain amount, depending on the age and ability of the eligible child. The weekly limit is generally $200 for a child under seven, $125 for a child over six and under 16, and $275 for a child who qualifies for the disability amount.
Siblings and relatives
In most cases, you cannot claim money paid to certain relatives as tax deductible, as per the list of excluded relatives outlined by the CRA. These include:
- The child’s parent
- The spouse or common-law partner of the father or mother of the eligible child
- A person under 18 who is related to you by a blood relationship, marriage, common-law partnership, or adoption (this excludes a niece, nephew, aunt, and uncle)
- A person considered a dependent for whom you or another person claimed an amount on line 30400, 30425, 30450 or 30500 of your/their return
Deduction limits
As with all tax deductible expenses, there are limitations on the maximum amount of childcare expenses you can claim. Limitations based on the child’s age at the end of the tax year include:
- $8,000 per year for a child under seven years of age at the end of the year
- $5,000 per year for a child over six years of age at the end of the year and under 16 years of age at any time during the year
- $11,000 per year for a child for whom the disability amount may be claimed
In most cases, the lower-income earner in your household must claim the deductible child care expenses. This is important when considering that child care expenses are generally capped at two-thirds of the taxpayer’s earned income. For example, if you have a five-year-old child and you earn $10,500 in earned income in the tax year, the maximum you can claim for child care expenses is $7,000 for the year.
Other expenses
Other expenses you may overlook may also qualify as deductible child care expenses, including costs associated with placing an ad to find a child care provider, fees paid to child care placement agencies, and other mandatory registration fees.
If you’re unsure of whether your child is considered eligible, or if you’d like to know exactly which expenses you can claim, talk to your DMCL advisor and they’ll be happy to help. For a full list of deductible childcare expenses, see Income Tax Folio S1-F3-C1, Child Care Expense Deduction.