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Child Care Expenses Deduction Form: Child Care Expenses Deduction
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Form T778 in short
Form T778 is the CRA worksheet for working out how much you can deduct for child care on line 21400 of your tax return. It covers daycare, caregivers, day camps and similar costs paid so that a parent could work, run a business, go to school or do funded research. In most two-parent homes the person with the lower net income makes the claim.
| Issued by | Canada Revenue Agency (CRA) |
|---|---|
| Current version | T778 E (25) (checked 2026-10-25) |
| Who fills it in | The person claiming the deduction. If you lived with the child's other parent, or another person named on the form, at any time in 2025 and in the first 60 days of 2026, the form says the person with the lower net income must complete it. The higher income person can claim only in the situations listed in Parts C and D, and then both people fill out a separate T778. |
| Who receives it | The Canada Revenue Agency, as part of your income tax and benefit return. |
| Where to send it | If you file on paper, attach the completed T778 to your return but do not send receipts. If you file online, keep the form and all documents in case the CRA asks for them. The result goes on line 21400 of your return. |
| Deadline | Filed with your 2025 income tax and benefit return. The form itself does not set a separate date. |
| Official links | Official page · Official PDF |
What changed
This is the 2025 version for the 2025 tax year. For 2025 the form says a dependent child counts as an eligible child if their net income was $16,129 or less.
How to fill out Form T778, line by line
| Part A | Eligible children First name, last name and date of birth of each eligible child, even children you did not pay child care for. |
| Part A | Payments made For each payment, the child's first name, the amount paid, and the name of the child care organization or the name and social insurance number of the individual who was paid. For boarding schools or overnight camps, enter the number of weeks. The total goes on line 67950. |
| Part A, line 67954 | Expenses for children 6 or younger The part of the expenses incurred in 2025 for a child who was 6 or younger at the end of 2025 and lived with you when the expenses were incurred. |
| Part B, lines 1 to 4 | Basic limit Count eligible children by birth year and by whether the disability amount can be claimed for them. Each count is multiplied by the amount printed on the form, and line 4 is the total limit. |
| Part B, lines 5 to 7 | Total expenses and earned income Line 5 is your total from line 67950. Line 6 is two thirds of your earned income. Line 7 is the least of lines 4, 5 and 6. |
| Part B, lines 8 and 9 | Allowable deduction for the lower income person Subtract any amount the higher income person claimed on their line 21400. The result is your deduction, unless you attended school and are the only person claiming, in which case you continue at Part D. |
| Part C | You are the person with the higher net income Tick the situations that applied to the lower income person in 2025, such as being enrolled in school, being unable to care for children because of an infirmity, being in prison for at least two weeks, or a separation of at least 90 days followed by reconciliation. Give their name, SIN and net income, then count the weeks or months that applied. |
| Part D | You were enrolled in an educational program For a claimant who was in school, either as the only supporting person or at the same time as the other person. Count full-time weeks and part-time months, then compare the lines listed to find the allowable deduction for line 21400. |
Common mistakes to avoid
- The higher income person claiming without a Part C situation. The form says the lower income person must complete the form unless one of the Part C or Part D situations applies.
- Leaving out the social insurance number of an individual caregiver. The form says you need it when an individual provided the care.
- Claiming tuition for a regular school program, sports study programs, lessons such as tennis, or Scouts registration. The form lists these as expenses you cannot claim.
- Claiming payments to the child's other parent, to someone you claimed a dependant amount for, or to a relative under 18.
- Claiming more than the weekly maximum for boarding school or overnight camps. Part A note (1) sets a weekly limit for each line.
- Not attaching Form T2201 when you count a child for whom the disability amount can be claimed, if it has not been filed before.
- Claiming amounts that were reimbursed or covered by financial assistance.
Questions about Form T778
Who claims child care expenses, me or my spouse?
Usually the person with the lower net income, including zero income. The higher income person can claim only in the situations in Parts C and D, such as when the lower income person was in school, in hospital or in prison.
What counts as a child care expense?
The form lists payments to caregivers, daycare centres, day nursery schools, educational institutions for the child care part of their fees, day camps and day sports schools, and boarding schools or overnight camps up to a weekly limit.
What can I not claim?
Medical or hospital care, clothing, transportation, tuition for a regular school program, sports study programs, and leisure activities such as tennis lessons or Scouts registration.
Can I pay a family member to look after my child?
Not the child's other parent, a person you or another person claimed a dependant amount for, or a related person under 18. The form says nieces, nephews, aunts and uncles are not related to you for this rule.
Do I send my daycare receipts?
No. With a paper return, attach the T778 but not the receipts. Keep all documents in case the CRA asks for them.
How old can the child be?
The child must have been under 16 at some time in the year. The age limit does not apply to a dependent child with a mental or physical infirmity.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Canada Revenue Agency or any government agency. This page is general information, not legal or tax advice.