I pay my mother to take care of my 4 years old daughter. Is my mother eligible child care provider and can claim that money in my tax return?

[TurboTaxKim · Accepted solution]

If your parent (say your Mom or father-in-law) is caring for your children, you can claim the amount you pay them as an eligible tax deduction. However, they have to provide you with a receipt that includes their SIN, and report the money you’ve paid them as income on their own tax return.