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Family support · Tout le Canada
Federal deduction for amounts paid to have a child cared for so you can work, run a business, carry on subsidised research or attend a qualifying educational program. The child must have been under 16 at some point in the year, or have an impairment and depend on you; their 2025 net income must be $16,129 or less. An educational program is full-time if it requires at least 10 hours a week, part-time if at least 12 hours a month, and it must last at least three consecutive weeks.
Eligibility conditions
Have one or more eligible dependent children
Eligible employment status
How to apply
Gather the child care receipts: they must name the person or organisation that provided the service.
Check the child's net income: above $16,129 in 2025, expenses for that child are no longer deductible.
Compute the deduction on Form T778, which carries the annual per-child limits and the earned-income limit.
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