As per CRA- If you paid an individual to provide child care in your home, you may have some responsibilities as an employer. If you are not sure of your situation, contact the CRA.
If Canada pension plan contributions and employment insurance premiums have been paid for an individual to provide child care in your home, the share that you have paid would also be considered to be child care expenses. If it was the parent of the child "babysitting" or a relative under the age of 18- then it doesn't qualify.
Eligible childcare expenses are capped at 2/3 of your net income. Therefore it is best for the lowest income parent if there are two- to claim the childcare expenses.
Thank you for choosing TurboTax.
Sign In
Canada (English)
EN
