Line 21400 - Child care expenses

You or your spouse or common-law partner may have paid someone to look after your child so that one of you could earn employment or self-employment income, go to school or do research. The expenses are deductible only if the child was under 16 years of age or had an impairment in physical or mental functions at sometime in 2023.

For more information, see Form T778, Child Care Expenses Deduction.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required): Line 21400 - Child care expenses

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